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TMI Blog2001 (9) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... by the revisional authority, i.e., Additional Commissioner of Sales Tax disposing of two revision petitions, one each under section 47 of the Delhi Sales Tax Act, 1975 (in short "the Act") and section 9 of the Central Sales Tax Act, 1956 (in short, "the Central Act "). Dispute relates to assessment year 1994-95. 2.. The controversy lies within a very narrow compass and therefore a brief narration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice could not be said to have been served. For coming to such a conclusion, reference was made to rule 46(4) of the Delhi Sales Tax Rules, 1975 (in short "the Rules"). It was noted that since one of the modes of service prescribed was by post, and that there shall be deemed service only if it is properly addressed and posted by registered post. In the instant case, notice was not sent by registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice and the revisional authority having observed that there was no proof of service of notice so far as the last date of appearance is concerned should not have further held that assessment has been rightly done. In any event, declaration forms, which were produced should not have been kept out of consideration. 4.. Per contra, learned counsel for the Revenue submitted that even if it is accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity about the assessee having failed to produce the forms does not stand to reason. If there was no notice for the last date of hearing, the question of assessee not producing the forms on the date fixed does not arise. In any event, if the revisional authority thought it proper to examine the case on the merits after having held that there was no proper service, the least that could be done was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter afresh. To avoid unnecessary delay, let the petitioner appear before the assessing officer on October 3, 2001, with relevant documents without further notice, so that they can be examined by the assessing officer and fresh decision can be taken in accordance with law. 7.. It goes without saying that if assessee does not appear on the aforesaid date, it shall be open to the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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