9911796707
TMI Blog1995 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Assistant Commissioner of Sales Tax, Koraput Range, Jaypore (in short, "the ACST") granting relief to the petitioner, a proprietorship concern of Sri Amar Kumar Sahu for the assessment years 1980-81 and 1981-82 in respect of assessment framed under the Orissa Sales Tax Act, 1947 (in short, "the Act"). The date of hearing was posted to November 2, 1993. There was no appearance on behalf of the petitioner. The matter was heard ex parte and was disposed of by Full Bench of the Tribunal accepting the appeal of the Revenue and directing restoration of the determination of tax as done by the assessing officer. An application was filed by the petitioner praying to set aside the ex parte decision and restore the appeals for hearing, int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. Rule 50 of the Rules deals with hearing of appeal. It reads as follows: "50. Hearing of appeal.-(1) If the appeal is not summarily rejected, the appellate authority shall fix a day and place for hearing the appeal and may from time to time adjourn the hearing. (2) The appellate authority may, before disposing of any appeal, make such further enquiry as it thinks fit or cause further enquiry to be made by the Assistant Sales Tax Officer or the Sales Tax Officer, as the case may be. (3) The appellate authority shall not enhance an assessment or a penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement." Rule 58 deals with notice of hearing and the same reads as follows: "58. Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant in the Register of Accountants maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932, or has passed any accountancy examination recognised in this behalf by the State Government, or (v) a person who possesses a degree in Commerce, Law, Economics or Banking including Higher Auditing, conferred by any Indian University incorporated by any law for the time being in force or any foreign University duly approved in this behalf by the State Government; and (ii) in the case of the State Government, the State Representative appointed in this behalf." Regulation 8 deals with notice of hearing and provides that after an appeal or appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i J.P. Gupta was the only person authorised to receive notice. No report was received from the Postal Department. The Tribunal proceeded to dispose of the matter without awaiting the report from postal department. Tribunal has also not referred to the report received from the Sales Tax Officer, but has come to the conclusion that since Shri Suresh Prasad Sahu was accepted to be the peon, and there was no material to show that the assessee had received the notice from the peon or that Suresh did not hand over the notice to the assessee, the plea that the notice was received was not to be accepted. There was no definite material before the Tribunal that Shri Suresh Prasad Sahu was authorised in writing to appear or act on his behalf befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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