2002 (1) TMI 1314 - HC - VAT and Sales Tax

Summary

The petitioner, proprietor of M/s. Darshan Tent House, obtained registration under U.P. Trade Tax Act. An ex parte assessment order was passed for the previous year without notice. Restoration application was rejected for being filed late. First and second appeals were also rejected. High Court set aside the second appeal and directed the First Appeal to be heard on merits within six weeks. Trade Tax Revision was allowed.