ORDER

Special leave granted.

2. An ex-parte assessment was made by an Assessing Officer and in the appeal which was filed, it was contended on behalf of the Respondent that the ex-parte assessment had been made because no notice before passing the assessment order was issued. It was contended that the said assessment should be setaside. The submission was accepted and the Assistant Commissioner, Sales Tax, Kanpur, while allowing the appeal set aside the assessment order and directed the officer to decide the case again on merits.

3. In an appeal, the Tribunal, inter alia, has held as under :

"Besides this when learned Assistant Commissioner (Judicial) had quashed order under Section 8-A(1-C) thereafter the view expressed by him that the officer is at liberty to do the proceedings as necessary on merits after giving adequate opportunity is against law as held in the aforesaid decisions. Accordingly all the four appeals are liable to be allowed."

4. Aggrieved by this order a revision was filed and the High Court, five years after the filing of the petition, by a cryptic order, held that no substantial question of law arose and that the Tribunal s decision involved a finding of fact and co