The Allahabad High Court (HC) Ex parte order on the first day of hearing is gross violation of the principles of natural justice.
M/S Siddheshwar Bhandar Naveen Mandi Hardoi, the revisionist filed the trade tax revision against order dated 26th April 2008 passed about the assessment year 2002-03 (central). The revision had initially been admitted on 22nd October 2008.It was alleged that the impugned order has been passed on an ex parte basis without recording any satisfaction about service upon the revisionist.
Against the Assessment Order dated 3rd March 2005, there visionist had preferred first appeal No. 209 of 2005 which was decided using the order dated 5th April 2005 whereby tax subjected to the sale of ‘Mota Anaj’ was reduced from taxability at the rate of 4% to 2% and as such the first appeal preferred by revisionist was allowed.
It was submitted that against the aforesaid order, revenue had been filed second and was decided usingthe order dated 26th April 2008 on an ex parte basis. It was submitted that no notice whatsoever was ever received by the revisionist aboutthe pendency of the aforesaid second appeal due to which the revisionist was unable to appear.
It was evident that although it has been indicated that notice was served upon the partner of the firm on 27th February 2008, the order does not indicate anywhereas to whether and by which mode the notice was issued to the revisionist-respondent.
Justice Manish Mathur observed that the hearing took place on the very first day of the hearing and impugned order has thereafter been passed on 26th April 2008 and the second appellate authority has erred in not recording a finding as to when and by which mode notices were issued to the revisionist-respondent and how service can be said to have been effected upon the said person.
While allowing the revision, the Court set aside the impugned order dated 26th April 2008 passed by Appellate Trade Tax Tribunal, Bench-III, Lucknow in Appeal No. 470 of 2005 about the assessment year 2002-03 (central).
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