1997 (5) TMI 414

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....der section 21 of the U.P. Sales Tax Act, 1948 (briefly "the Act") and the order dated September 21, 1982 (annexure "4" to the writ petition) passed under section 21 of the Act. 3.. The case relates to the assessment year 1977-78, the financial year for which ended on March 31, 1978. It is said by the counsel for the petitioner that the firm M/s. Gopal Iron Industries in respect of which impugn....

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....the business was continued had been let out to some one else who had nothing to do with the firm, the notice could not have been served upon the firm at whose address that was sent. These averments have not been specifically denied in the counter-affidavit. In para 12 of the counteraffidavit, the respondents simply averred that the notice under section 21 of the Act was legally served on the petit....

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.... the shop in which the firm had run the business, had been let out to one Sri Uma Shankar. This fact is not categorically denied in the counter-affidavit. 7.. On these facts, the contention of the petitioner that service by affixation could not have been legally effected on the premises where the firm continued its business in the past cannot be rejected. 8.. Ordinarily, orders having been p....