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2013 (1) TMI 701 - HC - VAT and Sales TaxNon serving of notice for hearing - Held that:- There is no order of the revisional authority to show that it was satisfied that ordinarily a notice could not have been served by hand or by post and to direct service by affixture of the notice, in absence of which, the contention of the petitioner appears to be correct that no notice was served upon the petitioner and the matter was decided ex parte. Appeal allowed. Matter remitted back to respondent No. 2 to decide the revision case afresh. The petitioner herein, if advised so, may file forms C and E1 before respondent No. 2 on or before the aforesaid date and in case of filing such forms before respondent No. 2, along with an application in this regard, respondent No. 2 shall consider the application in accordance with law and shall take cognizance of the aforesaid forms for deciding the matter.
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