1999 (8) TMI 930

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..... rected against a common order dated November 16, 1996, passed by the Trade Tax Tribunal, Aligarh, whereby it dismissed the dealer's second appeal Nos. 745 and 746 of 1990. 2.. I have heard Sri V.K. Agarwal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel. 3.. The facts are that March 5, 1990 was the date fixed for proceedings of assessment before the assessing o .....

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..... ignatures on this entry do not tally with the signatures on the other entries dated February 15, 1990, February 26, 1990 and March 13, 1990 which lends support to the dealer's contention that the officer was not actually there. In any case, it is admitted that the assessing officer had not come to his office till 2 p.m. The notice must have been issued for attendance at 10 a.m. Therefore, if a dea .....

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