MINAKSHI UDYOG Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) This Full Bench has been constituted in pursuance of a reference order dated 14.2.2003 made by a learned Single Judge of this Court who referred the following question to us for our opinion:

(2.) Heard learned Counsel for the revisionist and learned Standing Counsel for the respondent.

(3.) The facts of the case are that in relation to assessment year 1986-87 the Assessing Authority under the U.P. Trade Tax Act passed an ex parte order on 16.7.1992. The applicant moved an application under Section 30 of the Act for setting aside the ex parte order, and re-opening of the case. This application under Section 30 was rejected by the Assessing Officer on 26.7.1993. Aggrieved, the assessee filed an appeal before the Assistant Commissioner (Judicial) Trade Tax, Agra which was allowed by order dated 13.12.1993. The Appellate Authority held that there was sufficient cause for non-appearance on the date of hearing by the assessee, and in the interest of justice he was entitled for an opportunity of hearing.