BATRA STEELS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) (ORAL).-This petition is filed under article 227 of the Constitution of India against the order dated 7th December, i993, 9th December, 1993 and 15th January, 1994 passed by the learned Appellate Tribunal, Sales Tax in appeal Nos. 886, 887 in the assessment years 1988-89 and in the review petition No. 80193 arising out of appeal Nos. 886-887. Brief facts necessary to dispose of this petition are recapitulated as under :-

(2.) The proceedings in this case where initiated on 15-5-1992, when the petitioner was called to cause appearance and produce evidence in support of the returns filed. On these dates of hearing, the petitioner did not appear before the Assessing Authority. and thereafter he appeared on 15-6-92 only to get the hearing adjourned as some of the required statutory forms could not be received. The Assessing Authority again on the request of the petitioner adjourned the case and observed that no further opportunity shall be granted.

(3.) On 18-8-92, the petitioner produced 69 ST-35 forms before the Assessing Authority but still failed to produce books o; accounts and other documents required for the purposes of assessment On the request of the petitioner, the case was adjourned to 2-9-92. Again on 2-9-92, on the ground of non-availability of his advocate, the petitioner sought an adjournment. The case was adjourned till 17-12-1992 on the requests of the petitioner. Even on the adjourned hearing of 17-12-92, no books of account or documents were produced before the Assessing Authority, an'' again case was adjourned to 23-12-92. The petitioner failed t' appear even on 23-12-92.