1982 (10) TMI 197

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..... September, 1981, (in respect of the assessment year 1976-77) made under section 21 of the U.P. Sales Tax Act as also the consequential recovery proceedings. As both the parties have filed their counter and rejoinder affidavit, we are proceeding to dispose of this petition at the preliminary stage. So far as the petitioners' grievance against the validity of the assessment order passed under se .....

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..... ord. The record produced by the sales tax authorities shows that the requisite assessment order and the demand notice were despatched for service upon the petitioners on 30th September, 1982. The notices issued were returned without being served upon the petitioners. Accordingly fresh attempt was made to serve the petitioners with a copy of the assessment order. The notice which was despatched to .....

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..... view the petitioners are, in our opinion, entitled to the relief prayed for in so far as recovery proceedings are concerned. Before parting with the case, we may also observe that there is some dispute before us with regard to the service of the assessment order on the petitioners. It is not necessary for us to express any opinion on that controversy at this stage. Needless to say that when th .....

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