C. S. P. SINGH, J.

( 1 ) THE assessee, who is the-petitioner here, had filed four revisions before the Additional Judge (Revisions), Sales Tax, Gorakhpur. These revisions were listed for hearing on 22nd February, 1973. The applicants case is that its pairokar went to the court at 10 A. M. and found that the presiding officer was not sitting in the court. He then went to civil courts in connection with some other case, and came back again at 2 P. M. when he was told that the Additional Judge (Revisions), Sales Tax, had left the court after finishing court work for that day. It is averred that the pairokar of the assessee went to the court of the Additional Judge (Revisions), Sales Tax, on the next day, i. e. , 23rd February, 1973, along with a letter of the counsel for the assessee to the effect that he could not attend the court on 22nd February, 1973, as he was ill. This letter was not entertained. Thereafter he sent an application on 26th February, 1973, which was received in the office of the revising authority on 28th February, 1973. A prayer was made in this application that the petitioner be heard. The petitioner was not informed of the order passed on this application. On re

Click Here to Read the rest of this document