GUPTA CYCLE STORES Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) This is assessee's revision. It is directed against an order dated 12th March, 1985, passed by the U.P. Sales Tax Tribunal (hereinafter referred to as the Tribunal).

(2.) According to the order the assessee was absent at the time when the appeal was called out for hearing in spite of due service. Accordingly the Tribunal proceeded to dispose off the appeal. The Tribunal has in the order stated that since the assessee is not present therefore it is not possible to make any further probe into the matter. It therefore felt that it had no option but to uphold the order of the first appellate authority.

(3.) The Tribunal having been constituted as the last and final court of appeal on fact and law is required to give its decision on the appeal. Even in the absence of the appellant, it is expected to go into the matter itself, apply its mind and thereafter give its decision. It has to record reason in support of its decision. In this case the Tribunal has failed to perform its statutory duty. Its order therefore is liable to be set aside on this short ground.