S.T.A. No.314/LB of 2001, decided on 21st February, 2002. Versus S.T.A. No.314/LB of 2001, decided on 21st February, 2002.

MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).‑--- This appeal is directed against the Sales Tax Order‑in‑Original No.9 of 2001, dated 11‑1‑2001 (dispatched on 17‑1‑2001) passed by the learned Deputy Collector (Adjudication), Faisalabad whereby the appellant has been directed to pay an amount of Rs.2,15,079 on account of sales tax alongwith additional tax and a penalty of 30 % of the amount of tax involved.

2. Admittedly the impugned order has been passed ex parte. It .has been specifically pleaded in Ground No.1 of the memorandum of appeal that no notice of hearing shown to have been issued for 18‑12‑2000, 1‑1‑2001 and 10‑1‑2001 was served on the appellant. The same plea was advanced forcefully during the course of arguments which the learned D.R. has not been able to meet successfully because not record showing service of any of these notices of hearing on the appellant has been brought on the file and in the absence of any such record it can be said with confidence that none of these notices were served on the appellant and this being the position, the ex parte order passed by the learned Adjudicating Officer is an out right illegality which cannot be sustained. The same is set aside and the case is remitted to the learned Adjudicating Officer for a fresh decision according to law after hearing the parties and after receiving the evidence which they may like to produce.

C.M.A./712/Tax (Trib.) Case remitted.