Madhya Pradesh Court October 1981 Judgments

Mahadeo Sahra and Sons Vs. Board of Revenue and anr.

Court: Madhya Pradesh

Reported in: [1982]50STC347(MP)

G.P. Singh, C.J.1. The Assistant Commissioner of Sales Tax, Indore, by order dated 4th May, 1970, assessed the petitioner to Central sales tax at Rs. 11,280.18 for the period from 1st November, 1959, to 20th October, 1960. The petitioner filed an appeal to the Deputy Commissioner, Sales Tax, which was dismissed by order dated 28th November, 1970. The petitioner filed a second appeal to the Sales Tax Appellate Tribunal (Board of Revenue). The appeal was admitted and it was fixed for hearing on 18th May, 1972. The Tribunal sent a notice of the date of hearing to the petitioner's counsel, Ladha and Co. No one appeared on 18th May, 1972, before the Tribunal and the appeal was dismissed for default of appearance. The order was communicated to the petitioner on 23rd June, 1972. The petitioner then filed this petition under Article 226 of the Constitution for setting aside the order of the Tribunal dismissing the appeal for default.2. The Tribunal dismissed the appeal for default of appearanc...