9911796707
TMI Blog1970 (3) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, because of the failure of the assessee to be present on the date of the hearing. The Sales Tax Officer rejected the account books of the assessee and made a best judgment assessment fixing the turnover at Rs. 3,60,000 under the U.P. Act and Rs. 30,000 under the Central Act. The assessee in due course filed appeals against the assessment orders which were dismissed-as time-barred. The assessee had also moved an application under section 30 for setting aside the ex parte order, but the same was rejected. Theassesseethereafterfiledanappealandthen went up in revision against the order rejecting its application under section 30. The assessee also asked for a reference on this aspect, but the judge (Revisions) has declined to make a ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision application of the assessee on merits. From a perusal of the revisional order it does not appear that any such objection was raised by the assessee as is contemplated by question No. (1). In fact the Judge (Revisions) in the statement of the case has observed: "The assessee or his learned counsel appears to have argued on the merits, and I appear to have delivered judgment on merits without considering this aspect of the matter." It appears that at the time of the hearing of the application under section 11(1), it was contended on behalf of the assessee that after the judge (Revisions) had condoned the delay, the appeals should have been remanded to the appellate authority for decision on the merits and the judge (Revisions) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e request of the assessee and disposing of the case on the merits. The assessee itself having invited the revising authority to go into the merits of the case cannot turn round and question the jurisdiction or propriety of the order passed by the judge (Revisions) when it finds that the decision of the revising authority is not to its liking. Question No. (1) is couched in an abstract form and is thus not a proper question. It is well settled that a question of law upon which the revising authority can invite the opinion of this court must be a question which is related to the facts of a particular case. No abstract question of law can be referred. In the circumstances we reframe the question to read as under: "Whether on the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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