V K ENTERPRISES Vs. ORISSA SALES TAX TRIBUNAL

JUDGEMENT

(1.) THE only question that arises for adjudication in this writ application is whether there was no service of notice on the petitioner (also referred to as "the assessee") as claimed, and therefore, the ex parte decision of Orissa Sales Tax Tribunal (in short, "the Tribunal") ought to have been set aside for a fresh adjudication on merits.

(2.) A brief reference to the factual aspects would suffice. Revenue filed four appeals being S. A. Nos. 1950 to 1953 of 1986-87 against the order passed by the Assistant Commissioner of Sales Tax, Koraput Range, Jaypore (in short, "the ACST") granting relief to the petitioner, a proprietorship concern of Sri Amar Kumar Sahu for the assessment years 1980-81 and 1981-82 in respect of assessment framed under the Orissa Sales Tax Act, 1947 (in short, "the Act" ). The date of hearing was posted to November 2, 1993. There was no appearance on behalf of the petitioner. The matter was heard ex parte and was disposed of by Full Bench of the Tribunal accepting the appeal of the Revenue and directing restoration of the determination of tax as done by the assessing officer. An application was filed by the petitioner praying to set aside the ex parte decision and restore the appeals for hearing, inter alia, on the ground that there was no service of notice on him. With reference to the records the Tribunal found that the notice of hearing fixing the date to November 2, 1993 was served on one Suresh Prasad Sahu for Sri A. K. Sahu of petitioner-concern. Since there was dispute as to whether there was service of notice, Tribunal directed notice be sent to the concerned Sales Tax Officer to enquire and furnish report if there was service of notice. There was also direction to the Postal Department to find out whether the letter was delivered to an appropriate person. Petitioner was also directed to place materials in support of his stand. The matter was directed to be placed on April 30, 1994. On the said date the Tribunal considered the affidavit filed by the petitioner and took the view that there was service of notice.

(3.) AT this juncture it is necessary to take note of the provisions of the Act, the Orissa Sales Tax Rules, 1947 (in short, "the Rules") and the Orissa Sales Tax Tribunal Regulations, 1992 (in short, "the Regulations" ). It is not in dispute and in our considered opinion rightly, that an appeal ought not to be heard without notice to the parties. Rule 50 of the Rules deals with hearing of appeal. It reads as follows :