1977 (2) TMI 33

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..... h s. 21(1) of the Act aforesaid were moved for drawing up a statement of the case and referring the question of law arising out of the order dated 6th September, 1974 passed by Shri K.C. Johorey, Financial Commissioner, Delhi in Revision Nos. 444 and 445/1973 in respect of the assessment year 1970-71 to the Hon'ble High Court. Bengal Finance (Sales tax) Act, 1941 has been repealed by the Delhi Sal .....

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..... eking adjournment was rejected by the assessing authority but it was strange that no reasons for rejection were at all mentioned. The Financial Commissioner held that the action of the assessing authority rejecting the adjournment application was arbitrary. The question whether sufficient opportunity to plead his case was allowed to the dealer or not is, to my mind, a question of fact. No question .....

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