1992 (4) TMI 10

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..... 1977, passed by the Commercial Taxes Officer, Entertainment Circle, Jaipur, under the provisions of the Rajasthan Entertainment and Advertisement Tax Act, 1957 (hereinafter to be called as "the Act"). All the three writ petitions are disposed of by a common order since the points involved are common. A number of points have been raised in the writ petition and the basis for challenging the assess .....

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..... the date of hearing for January 25, 1982. The petitioner appeared before the assessing authority and submitted an application seeking adjournment on the ground that the hearing may be fixed at Jaipur, where the petitioner's counsel as well as the headquarters of the assessing authority are situated. The assessing authority had not granted him the opportunity of taking the assistance of an advocate .....

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..... the advocate of the assessee could not, for any reason, appear on the date fixed, the assessing authority could have either given an opportunity to the assessee or could have fixed the case at Jaipur. The assessment orders thus being contrary to the principles of natural justice are set aside and the matter is sent back to the assessing authority with the directions that the petitioner may be give .....

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