RAMANUJADAS BALAKISHANDAS Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution by an assessee to sales tax against the order of the Member, Sales Tax Tribunal, dated 22nd April, 1958, dismissing his appeal for default.

(2.) THE petitioner was assessed to sales tax by the Sales Tax Officer, Patna Circle. His appeal against that assessment was dismissed by the Assistant Collector of Sales Tax, Sambalpur, on 20th May, 1954. Then he filed second appeals before the Member, Sales Tax Tribunal, and they were registered as Appeals Nos. 1083 and 1084 of 1957. Notice for the hearing of the appeals was served on the petitioner in accordance with Form No. XXV (prescribed under Rule 58 of the Orissa Sales Tax Rules, 1947). The material portion of the notice is as follows :-

(3.) MR . Misra on behalf of the Sales Tax Department drew our attention to Rules 58 and 60 of the Orissa Sales Tax Rules, 1947, which are as follows :-