2002 (1) TMI 1314

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....oner-applicant is the proprietor of M/s. Darshan Tent House, 6-C, Kamla Nehru Road, Allahabad started the business of catering, supply of meals on different occasions and rendering service of fixing tents and chairs on hire from 1st January, 1998 and obtained registration under Section 8-A of the U. P. Trade Tax Act, 1948 called "Act" hereinafter. For the Assessment Year 1997-98 which wa....

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....an application under Section 30 of the Act for recalling/setting aside the ex parte order and filed restoration application/reopening application on 2nd July, 1999. The Assessing Authority rejected the restoration application on 7th July, 1999 on the ground that it was not filed within thirty days. The aforesaid order dated 7th July, 1999 was served to the applicant-assessee on 29th July, 1999. Th....