SHALIMAR FURNISHERS Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) AGGRIEVED against an appellate order the assessee filed a revision. On the date fixed for its hearing the assessee was absent. The Judge (Revisions), Sales Tax, read the appellate order and felt that there was no room for interference. On this ground the revision was dismissed. Thereafter the assessee made an application for the setting aside of the order disposing of the revision. The Judge (Revisions), Sales Tax, held :

(2.) THE Judge (Revisions), Sales Tax, relied upon the case of Sri Bhagwan Radha Kishan v. Commissioner of Income-tax, U.P. ([1952] 22 I.T.R. 104), in support of the proposition that there was inherent jurisdiction in the Tribunal to set aside the order of dismissal for default when it was satisfied that there was in fact no service of notice. On this view, the application was allowed and the revision was restored to its original number.

(3.) IN relation in inherent powers possessed by the Tribunal having the function of deciding disputes judicially a Division Bench of this Court in Debi Prasad v. Sri Khelawan (1956 A.L.J. 13), laid down the law as follows :