- (1.) Service of notice upon the assessee is deemed sufficient in view of the office report dated 9th September, 2013.
(2.) Heard learned Standing Counsel for the department. Nobody is present on behalf of the assessee even in the revised reading of the list.
(3.) This trade tax revision is directed against the order of the Trade Tax Tribunal dated 22nd February, 2007, wherein the second appeal filed by the assessee, challenging the penalty order made under Section 15A (1) (o) of the Trade Tax Act has been allowed and the orders of the assessing authority as well as of the first appellate authority have been set aside.;