1982 (4) TMI 272

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..... oner, Messrs. Surinder Cycle Store, Ajnala, under section 22(1) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), has been made to this Court, by the Sales Tax Tribunal, Punjab, for eliciting opinion in regard to the following questions: "(1) Whether an application for setting aside an ex Parte order in appeal lies under the proviso to rule 59(2) of the Punjab Genera .....

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..... March, 1968. The appeal filed by the assessee before the Deputy Excise and Taxation Commissioner was partly accepted and the levy of penalty was set aside. The assessment of sales tax was, however, upheld. Therefore, the petitioner filed another appeal before the Sales Tax Appellate Tribunal which was fixed for hearing on 23rd August, 1971. On that date, the assessee did not appear and the Tribuna .....

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..... g. The substance of question No. (1) is, as to whether an application for setting aside an ex Parte order in appeal lies under the proviso to rule 59(2) of the Punjab General Sales Tax Rules, if the assessee was not duly served but the appeal had been disposed of on merits after taking the relevant facts into consideration. The answer to the question is available in the very proviso to rule 59(2) .....

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