1985 (4) TMI 274 - HC - VAT and Sales Tax

Summary

Issues:
Ex parte assessments without considering adjournment application.

Analysis:
The petitioner, a registered dealer, challenged ex parte assessments made by the Sales Tax Officer for the assessment year 1976-77 under the Delhi Sales Tax Act and Central Sales Tax Act. The petitioner contended that the Sales Tax Officer proceeded without addressing the adjournment request due to the authorized representative's illness. The appellate and revisional authorities upheld the ex parte assessments, stating no adjournment application was received in time. The petitioner filed a petition under Article 226 of the Constitution of India, alleging denial of opportunity.

The Sales Tax Officer argued that notices were served for appearances on April 23, 1980, and May 5, 1980. Despite no appearance on the latter date, the Sales Tax Officer proceeded with ex parte assessments. The respondents maintained that adjournment was not an absolute right, and without proper representation or adjournment application, the petitioner had no grounds for relief. However, during the hearing, evidence of the adjournment application sent by registered AD post on May 2, 1980, was presented. The application was delivered to the Sales Tax Officer on May 3, 1980, but was not considered in the assessment process, indicating a lack of application of mind.

The Court found that the petitioner was assessed ex parte without a fair opportunity, leading to a quashing of all assessment orders. The respondents were directed to conduct a new assessment in compliance with the law. The petitioner was instructed to appear before the Sales Tax Officer for further proceedings. No costs were awarded in the case.