9911796707
TMI Blog1972 (7) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... was made against the petitioner. Thereafter, an application under section 30 of the Act was moved for setting aside the ex parte order. The Sales Tax Officer refused to set aside the order on the ground that in case the application were allowed, the assessment could not be made as limitation had run out. Apart from this he also took the view that the assessee had not appeared in spite of a number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The judge (Appeals), however, dismissed the application for condonation of delay, as he took the view that inasmuch as the order dismissing the application for setting aside the ex parte assessment clearly mentioned that it was passed under section 30 of the Act, there was no justification for the assessee to have filed a revision against that order. He also found fault with the assessee for no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer dismissing the restoration application clearly mentions that it was passed under section 30 of the Act. The mere fact that the order recited that it was passed under section 30 of the Act, could not by itself prevent a mistaken legal advice being given in the matter. It does not appear from the record that the application filed by the assessee for condonation of the delay was factually c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the writ petition the petitioner has averred in paragraph 13 of the petition that he had filed a revision and has appended a true copy of the grounds of revision as annexure F to the petition. This fact has not been controverted, and as such the appellate order cannot be sustained, and we are, therefore, of the view that the appeal should be heard afresh. Inasmuch as we are directing a fresh h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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