1995 (12) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the common order dated April 5, 1983, passed by the Tribunal (Board of Revenue) in Appeal No. 53-I/80 for the period from October 19, 1971 to November 6, 1972. 2.. Briefly stated, the facts of the case are that the applicant-firm was engaged in the business of grains, kirana and also functioned as commission agents. The assessment for the period referred to above was completed by the Assistant Commissioner of Sales Tax, Ujjain, vide, his order dated March 18, 1976. The firm had stood dissolved with effect from July 20, 1974. The assessment was completed ex parte. The applicant preferred revision before the Additional Commissioner of Sales Tax, Indore, who by his order dated March 28, 1976, passed in Revision Case No. 64/Addl/II/RC/77-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this Court against the order dated November 5, 1982. This petition was, however, withdrawn to seek reference at proper stage. The Tribunal fixed the date on March 2, 1983, for final hearing. The applicant sent telegram and application for adjournment. Ignoring this request, the Tribunal heard the appeal in absence of the applicant and decided the same on merit. The revisional order, which was passed in favour of the applicant by the Additional Commissioner, was held erroneous and set aside and ex parte assessment was held justified vide order dated April 5, 1983 (annexure "P/7"). The applicant then filed the application securing the reference (annexure "P/8"). The application was rejected. The applicant then filed these reference applicatio....