TMI Blog1993 (2) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... s served on the learned counsel for the applicant, who was the appellant in those two appeals. The learned counsel for the applicant sought adjournment on three consecutive dates and on the fourth date fixed, none appeared before the Sales Tax Tribunal and no application for adjournment was moved. The result was that the Tribunal heard the appeals ex parte and dismissed them vide its order dated A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder in these circumstances. This application under section 22 of the said Act came up for hearing before a two-member Bench of the Tribunal, consisting of a Departmental Member and a Judicial Member. The Departmental Member was of the view that the application should be allowed whereas the Judicial Member was of the opinion that the application deserved to be dismissed. The reasoning adopted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant that the Sales Tax Tribunal is meant to do justice between the parties and to secure that end, it has inherent powers to set aside an order passed ex parte without hearing the assessee. In support of his contention he placed his reliance on the cases of Commissioner of Sales Tax, U.P. v. Devi Kumar Prem Kumar 1985 ATJ 539, Commissioner of Sales Tax v. Kanhaiya Lal Jawala Prasad 1985 UP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el who gave an affidavit that in spite of his best efforts he was not able to locate the partners of the firm, as the same had closed and, therefore, he sought adjournment on three consecutive dates and finally his own affidavit is a clear indication of the earnestness on the part of the learned counsel for the applicant to prosecute the appeal and to be present at the time of hearing. Since he fe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
