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2011 (7) TMI 1037

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..... g counsel for the State-respondents. This trade tax revision has been filed for quashing the order of the Trade Tax Tribunal dated December 28, 2010 passed in Second Appeal No. 607 of 1999 and Second Appeal No. 608 of 1999 (assessment year 1993-94). Facts in short giving rise to the present trade tax revision are as follows: First Appeal No. 2120 of 1998 and First Appeal No. 2121 of 1998 .....

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..... ng out of assessment proceedings and Second Appeal No. 608 of 1999 was filed against the order passed in proceedings under section 30 of the Trade Tax Act. The Trade Tax Tribunal under the judgment and order dated March 23, 2009 decided both the appeals. It was recorded that despite the counsel having recorded May 22, 2009 as the date by putting signatures on the order-sheet, nobody is present .....

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..... ngs under section 30 of the Act is concerned, it has been recorded that the petitioner had not deposited the requisite amount as per statutory requirement and therefore, there was no illegality in order rejecting the application under section 30 of Act. Accordingly, both the appeals were dismissed. Not being satisfied with the order passed, the assessee made an application for recall of the ord .....

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..... e present trade tax revision has been filed. It may be recorded that absolutely no reasons have been furnished in the revision for the absence of the counsel or the assessee on the date fixed in the appeals, i.e., October 28, 2010. The recital in paragraph 28 of the present trade tax revision that the order dated October 28, 2010 confirms the order dated May 23, 1999 is wholly misconceived, ina .....

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