Arun Tandon, J. - (1.) Assessee alleges non-compliance of Rule 41(8) Proviso 2 of the U.P. Trade Tax Rules.
(2.) The facts relevant for the purposes of the present revision are:
(3.) In assessment proceedings of the year year 1987-88, 30.3.1993 was fixed as the date for appearance of the assessee before the authority. On the relevant date neither the assessee appeared nor he made any application for adjournment.;