Medical ground has been held
sufficient cause for reopening the assessment u/s 34 of the Rajasthan Value
Added Tax Act, 2003. It has been
consistently held by courts that illness of the counsel is sufficient reason for
not complying with the notice issued kindly refer to the following judgments:
1983 RRD 120 Kailash Bros. Vs. CTO
22 Tax Update 150 M/s Hari Oil Mill, Dosa Vs. ACTO, Anti Evasion-II, Jaipur
15 Tax Update 231 M/s Kailash Chand Garg, Bayana Vs. CTO, Works & Leasing Tax,
Alwar
TRADE TAX REVISION NO.(54) OF 2004 Chandra Bhan Tewari ....Applicant
Versus Commissioner of Trade Tax, U.P., Lucknow.
CST Vs. M/s Agrimal Raja Ram, Muzaffarnagar, reported in 1973 UPTC, 415
Chandrawali Enterprises vs. Commissioner, Trade Tax 2007 NTN (Vol. 34) 62Ex-parte order - Application for reopening - Rejection thereof - Sufficient cause for non-appearance - U.P.Trade Tax Act, 1948 Section 30 - Ex-parte penalty order was not re-opened on the ground that if female Proprietor of the concern was ill, the Counsel should have appeared before the Assessing Authority - Dealer has claimed that due to illness of proprietor nobody could appear before the Assessing Authority and no Counsel was engaged for this case at that stage - Whether illness of proprietor is sufficient ground for non-appearance on the date of hearing warranting re-opening of the case ?
Held- Yes - There is no reason for not accepting the Medical Certificate - Opportunity for hearing should be allowed to the dealer - Decision in Ganesh Int Udyog vs. CST 2004 35 STJ-64 and other decisions followed.
1983 RRD 120 Kailash Bros. Vs. CTO
22 Tax Update 150 M/s Hari Oil Mill, Dosa Vs. ACTO, Anti Evasion-II, Jaipur
15 Tax Update 231 M/s Kailash Chand Garg, Bayana Vs. CTO, Works & Leasing Tax,
Alwar
TRADE TAX REVISION NO.(54) OF 2004 Chandra Bhan Tewari ....Applicant
Versus Commissioner of Trade Tax, U.P., Lucknow.
CST Vs. M/s Agrimal Raja Ram, Muzaffarnagar, reported in 1973 UPTC, 415
Chandrawali Enterprises vs. Commissioner, Trade Tax 2007 NTN (Vol. 34) 62Ex-parte order - Application for reopening - Rejection thereof - Sufficient cause for non-appearance - U.P.Trade Tax Act, 1948 Section 30 - Ex-parte penalty order was not re-opened on the ground that if female Proprietor of the concern was ill, the Counsel should have appeared before the Assessing Authority - Dealer has claimed that due to illness of proprietor nobody could appear before the Assessing Authority and no Counsel was engaged for this case at that stage - Whether illness of proprietor is sufficient ground for non-appearance on the date of hearing warranting re-opening of the case ?
Held- Yes - There is no reason for not accepting the Medical Certificate - Opportunity for hearing should be allowed to the dealer - Decision in Ganesh Int Udyog vs. CST 2004 35 STJ-64 and other decisions followed.
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