1982 (12) TMI 180

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..... e of the proceedings was given to the assessee, the assessee submitted an explanation. The Sales Tax Officer while noticing the explanation, did not attach weight to it and imposed a penalty of Rs. 500. The assessee made a representation but no representation lay against an order imposing a penalty. The State filed a revision which was later converted into an appeal against an order imposing .....

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..... e assessee's grievance is that the assessee's explanation was not taken into account by the Tribunal while making the impugned order. It is true that the assessee had not appealed against the order of the Sales Tax Officer but, in an appeal by the State in which a higher penalty was sought to be imposed on the assessee, the assessee's version should also have been examined by the Tribunal. Never .....

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