1997 (4) TMI 487

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..... tly allowed the dealer's second appeal and reduced the assessed turnover. 2.. I have heard Sri R.R. Agarwal, learned counsel for the revisionist, and Sri C.S. Singh, learned Standing Counsel for the Commissioner. 3.. The revisionist deals in purchase and sale of shoes. During the year under consideration, the dealer had shown sales for Rs. 25,700 of shoes purchased from the registered dealer .....

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..... ncement was made without any notice to the dealer. The Tribunal has held that no notice was necessary because the order passed by the Assistant Commissioner (Judicial) was of the nature of rectification. 4.. As is evident, the order of the Assistant Commissioner (Judicial) puts the appellant before him in a worse position. It is true that the first appellate authority under the U.P. Trade Tax Ac .....

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..... ecause the order was of a rectificatory in nature is also untenable. Section 22 of the Act which deals with rectification of mistakes also specifically provides that no rectification that has the effect of enhanced assessment shall be made unless a reasonable opportunity of being heard has been given to the dealer. Thus, the order passed by the learned Assistant Commissioner (Judicial) is wholly e .....

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