COMMISSIONER, COMMERCIAL TAX Vs. HOTEL AGRA ASHOK

JUDGEMENT

(1.) Service of notice upon the assessee is deemed sufficient in view of the office report dated 9th September, 2013.

(2.) Heard learned Standing Counsel for the department. Nobody is present on behalf of the assessee even in the revised reading of the list.

(3.) This commercial tax revision is directed against the order of the Commercial Tax Tribunal dated 8th April, 2013 passed in Second Appeal No. 313 of 2003 (assessment year 1999-2000). Under the order impugned the Tribunal has allowed the second appeal filed by the assessee, against the order of the Joint Commissioner (Appeals)-4, Trade Tax, Agra dated 20th June, 2003, whereby first appeal no. 182 of 2003 for the assessment year 1999-2000, was dismissed and the order made under Section 21 of the Trade Tax Act made by the assessing authority was maintained.