1989 (4) TMI 324

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..... the U. P. Sales Tax Act (hereinafter referred to as the Act) is directed against the order and judgment dated 2nd September, 1986 passed by the Sales Tax Tribunal, Moradabad relating to the assessment year 1961-65. 2. Assessee was manufacturing bricks. The disclosed turnover of the assessee was not accepted and best judgment assessment was passed. First appeal filed by the assessee under Section .....

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..... ived any information regarding the adjourned date of hearing on 1-9-1986. A perusal of the order of the Tribunal supports the contention raised on behalf of the assessee to the extent that no information for the adjourned date of hearing, i. e. 1-9-1986 was sent to the assessee but the reasons for not sending the information by the Tribunal has been given that since the assessee has not enclosed t .....

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..... tunity of being heard. 5. In the result, the revision succeeds and is allowed and the order passed by the Tribunal is quashed. The Tribunal is directed to decide the appeal afresh after hearing the counsel for the parties. The parties shall bear their own costs. Let a copy of this order may be sent to the Tribunal concerned as contemplated under Section 11 of the Act.
Case laws, Decisions, Ju .....

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