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TMI Blog2007 (10) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 3-10-2007 - RAJES KUMAR, J. RAJES KUMAR J. Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ) is directed against the order of the Tribunal dated August 6, 2007 relating to the assessment year, 1982-83 by which the appeal filed by the applicant was dismissed and the appeal filed by the Commissioner of Trade Tax was allowed. Heard Sri S. D. Singh, learned counsel for the applicant and Sri K.M. Sahai, learned Standing Counsel. With the consent of both the parties, present revision is being disposed of. Learned counsel for the applicant submitted that the business of the applicant had been closed in the year 1985 for ever and no business had been carried on at 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the same has not been done. He submitted that in view of the above, the order was passed without giving opportunity to the applicant and, thus, it is liable to be set aside. Learned Standing Counsel produced the record of the Tribunal and submitted that the notice was served by affixation. Having heard the learned counsel for the parties, I have perused the record of the Tribunal. On June 25, 2007, the case was adjourned as Judicial Member of the Tribunal was on leave, therefore, notice was issued fixing the date on July 26, 2007. Record of the Tribunal reveals that the notice was alleged to have been served by affixation. The report of the process server is as follows: Mahodey Suchna patra ki mool prati vyapari ke antim v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n business; or the place where the dealer resides; or (ii) if the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his office or residence is located; and such service shall be deemed to be as effectual as if it had been made on the addressee personally. (2) When a process-server, peon or any other employee of the Sales Tax Department delivers or tenders any notice, summons or order to the dealer or addressee personally or to any of the persons referred to in clause (a) of sub-rule (1), he shall require the person to whom the notice, summons or order is delivered or tendered to sign an acknowledgement of the service of the notice, summons or order. (3) Where the person to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office or residence is located or his place of business was identified, and in whose presence the copy was affixed. The said official shall also obtain the signature or thumbimpression of the person identifying the addressee's residence or office or building or place of business to his report. Under rule 77(1) of the Rules, the notice was to be served personally and by registered post and if, upon an attempt having been made to serve any such notice by either of the above methods, the authority concerned has reasonable grounds to believe that the addressee is evading service or that, for any other reason which in the opinion of such authority is sufficient, service cannot be effected by any of the above said methods, the said autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation has not been obtained. In view of the above, I am of the view that the notice has not been properly served and ex parte order has been passed without giving proper opportunity of hearing. Thus, the order of the Tribunal is liable to be set side and the matter is remanded back to the Tribunal to decide the appeals afresh after giving proper opportunity of hearing to the applicantdealer. In the result, revision is allowed in part. The order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh after giving proper opportunity of hearing to the applicant-dealer. Applicant-dealer is directed to appear on any working day before the Member Tribunal by October 31, 2007 and the Member ..... X X X X Extracts X X X X X X X X Extracts X X X X
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