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2010 (9) TMI 964 - PUNJAB AND HARYANA HIGH COURTWhether it is the responsibility of the present dealer who accepted the form to ensure that the presenter of forms is a dealer entitled to present the forms by going behind the forms to enquire whether the presenter had a title to present the forms or not? Held that:- Finding recorded by the Tribunal clearly shows that the forms carried the seal of the issuing office and initials of the issuing authority. They also carried the name and address of the purchasing dealer and its alleged registration number. The Department did not take any action against the purchasing dealer. It is not a case where the Department was not satisfied about genuineness of the stand of the assesseedealer that he had satisfied himself about the genuineness of the forms and the purchasing dealer. In such circumstances, deduction allowed by the assessing authority as upheld by the Tribunal could not be held to be illegal. Accordingly, we answer the question proposed against the State and in favour of the respondent. The reference is disposed of accordingly.
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