1987 (1) TMI 488

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..... es Tax Tribunal, Varanasi Bench, Varanasi. For the assessment year 1975-76 the dealer carried on brick kiln business. In pursuance of the survey dated 27th March, 1977, on the 20th February, 1981 proceedings under Section 7 (3) of U. P. Sales Tax Act (hereinafter referred to as the Act) were initiated against the assessee fixing 27th February, 1981. On 27th February, 1981 when the counsel for the .....

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..... e has submitted that this view of the Tribunal is erroneous in law. Rule 77-A of the U. P. Sales Tax Rules (hereinafter referred to as the Rules) as it stood before its amendment by the U. P. Act No. II of 1980 stood as under : - Unless otherwise provided in the Act or the Rules anything which is by the Act or the Rules required or are permitted to be done by a dealer except when he is requir .....

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..... dealer with regard to any notice under the Sales Tax Act. 3. I have heard counsel for the parties. In my opinion in view of the aforesaid amendment the Tribunal is clearly in error in holding that service affected on the counsel for the dealer on 2,th February, 1981 was a valid one. In this view of the matter, the impugned order passed by the Sales Tax Tribunal suffers from a manifest error of .....

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