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Case Law Details

Case Name : Siddheshwar Bhandar Naveen Mandi Hardoi Vs Commissioner of Commercial Taxes (Allahabad High Court)
Appeal Number : Sales/Trade Tax Revision No. 222 of 2008
Date of Judgement/Order : 17/02/2023
Related Assessment Year :
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Siddheshwar Bhandar Naveen Mandi Hardoi Vs Commissioner of Commercial Taxes (Allahabad High Court)

High Court held that learned Tribunal was clearly unjustified in deciding the second appeal on ex parte basis on the very first day of hearing and as such the order impugned is clearly vitiated due to violation of principles of natural justice.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

Heard learned counsel for revisionist and learned State Counsel appearing for opposite parties.

Trade tax revision has been filed against order dated 26th April, 2008 passed in Appeal No. 470 of 2005 pertaining to assessment year 2002-03 (central). The revision had initially been admitted on 22nd October, 2008 although the questions of law have not been framed.

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