JAMUNADAS KHANCHAND Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE Tribunal (Board of Revenue) has drawn up a statement of the facts of the case and referred questions of law arising therefrom for the opinion of this Court under Section 44(1) of M.P. General Sales Tax Act, 1958. On receipt of the reference, the assessee and Commissioner of Sales Tax were both noticed. Though the Commissioner of Sales Tax has made appearance through the Government Advocate, the assessee has chosen to remain absent in spite of having been served with notice of the date of hearing, followed by S. P. C. issued to him for a fixed date of appearance. Indeed, the office reports, that the assessee has not taken steps for preparation of the paper -books which are required to be prepared as per rules so as to enable hearing of the reference before the Division Bench.

(2.) IT is clear that the assessee is in default duo. He has not only defaulted in appearance; he has also defaulted in taking steps for preparation of the paper -books. Needless to say, the reference being at the instance of the assessee, it was for him to have taken steps for preparation of the paper -books.

(3.) THE obligation of the High Court to decide the question of law is dependent upon the hearing of a reference being enabled. If there is no hearing, there is no occasion for deciding the question of law. Enabling the hearing is the obligation of the party at whose instance the Tribunal was persuaded to make the reference.