1987 (1) TMI 488

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....inst an order dated l7th November, 1985 passed by the Sales Tax Tribunal, Varanasi Bench, Varanasi. For the assessment year 1975-76 the dealer carried on brick kiln business. In pursuance of the survey dated 27th March, 1977, on the 20th February, 1981 proceedings under Section 7 (3) of U. P. Sales Tax Act (hereinafter referred to as the Act) were initiated against the assessee fixing 27th Februar....

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.... Rajesh Kumar learned counsel appearing for the assessee has submitted that this view of the Tribunal is erroneous in law. Rule 77-A of the U. P. Sales Tax Rules (hereinafter referred to as the Rules) as it stood before its amendment by the U. P. Act No. II of 1980 stood as under : - "Unless otherwise provided in the Act or the Rules anything which is by the Act or the Rules required or are....

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....th December, 1979 no service can be validly affected on a lawyer of a dealer with regard to any notice under the Sales Tax Act. 3. I have heard counsel for the parties. In my opinion in view of the aforesaid amendment the Tribunal is clearly in error in holding that service affected on the counsel for the dealer on 2,th February, 1981 was a valid one. In this view of the matter, the impugned orde....