- (1.) This Full Bench has been constituted in pursuance of a reference order dated 14.2.2003 made by a learned Single Judge of this Court who referred the following question to us for our opinion: "In case an appeal is allowed against the order rejecting the application under Section 30 of UP. Trade Tax Act whether the-limitation provided under Section 21(4) will, Apply or limitation provided under Section 21(5) will apply for passing assessment order by the Assessing Authority, and in case Section 21(5) applies then whether the limitation runs from the date of service of the order or from the date of the order?"
(2.) Heard learned Counsel for the revisionist and learned Standing Counsel for the respondent.
(3.) The facts of the case are that in relation to assessment year 1986-87 the Assessing Authority under the U.P. Trade Tax Act passed an ex parte order on 16.7.1992. The applicant moved an application under Section 30 of the Act for setting aside the ex parte order, and re-opening of the case. This application under Section 30 was rejected by the Assessing Officer on 26.7.1993. Aggrieved, the assessee filed an appeal before the Assistant Commissioner (Judicial) Trade Tax, Agra which was allowed by order dated 13.12.1993. The Appellate Authority held that there was sufficient cause for non-appearance on the date of hearing by the assessee, and in the interest of justice he was entitled for an opportunity of hearing.;