2004 (1) TMI 668

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated September 18, 2003, passed by the learned single Judge, in appellant's Writ Petition No. 1121 of 2003. Few facts material for deciding said appeal are mentioned herein below: Appellant is a registered dealer under the provisions of the Madhya Pradesh General Sales Tax Act, 1958. Sales Tax Officer has passed an order of assessment against present appellant on September 1, 2000. Feel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ling aggrieved by two orders, appellant preferred writ petition under article 226/227 of the Constitution of India before learned single Judge who after hearing counsel for the appellant came to the conclusion that the appellant had failed to make out good and sufficient ground showing its absence on March 20, 2002. Thus, authority had committed no error in rejecting appellant's application fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... matter from all angles we are of the considered opinion that impugned order passed by the learned single Judge as also that of the Deputy Commissioner, Commercial Tax, dated April 10, 2003 and order dated March 20, 2002, cannot be sustained in law. If appellant's revision was to be decided ex parte, then at least same should have been considered on merits. It is also to be noted that when app....