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TMI Blog1985 (4) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 1956. In respect of the assessment year 1976-77 ex parte assessments were made by orders dated May 7, 1980, passed by the Sales Tax Officer, Ward No. 11, Vikas Bhavan, New Delhi, under section 23 of the Delhi Sales Tax Act and under section 9 of the Central Sales Tax Act, 1956, read with section 23 of the Delhi Sales Tax Act, 1975. The petitioner filed appeals and the only point urged w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority and the revisional authority took the stand that no application for adjournment sent by post along with medical certificate was received in time by the assessing authority and, therefore, the assessing authority could not be blamed in proceeding to make ex Rare assessments. The assessee has challenged the orders of the Sales Tax Officer, the Assistant Commissioner and the Commissioner by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the dealer. Kept for ex parte order. To come up for the collection of orders on 7-5-1980. Sd/M.L. Vijay" With regard to the appellate and revisional orders, it has been submitted by the respondents that adjournment could not be claimed as of right. It was the party's duty to have verified what happened on May 5, 1980, or to have sent someone to attend the hearing. In the absence of proper re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... organised and he missed this application when he took up the matter on May 5, 1980, the petitioner cannot be blamed. It is correct that the party had no absolute right to get an adjournment. The party, however, did have a right to have his application considered. It was not considered. Indeed, the Sales Tax Officer proceeded to record differently in his order of May 5, 1980, which we have extracte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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