2018 (2) TMI 609 - HC - VAT and Sales Tax

Recalling an order of dismissal of application - Section 9(2) of the Central Sales Tax Act, 1956 - Held that - the question of declaration forms containing Self as consignee/purchasing dealer had come up for the first time before revisional authority and hence there was no scope of urging that point before the appellate authority. The revisional authority has however given factual finding on this issue. No material is available from which we can come to a decision that such finding was perverse - petition dismissed.

Summary

Issues:
1. Application for recalling an order of dismissal.
2. Challenge to order of Fast Track Revisional Authority under Central Sales Tax Act, 1956.
3. Appeal rejection due to improper declarations in Form 'C'.
4. Dismissal of writ petition by the learned First Court.
5. Argument regarding consignee not shown as 'Self' in declaration forms.
6. Factual finding by revisional authority on the issue.
7. Dismissal of appeal and stay petition.

1. Application for Recalling an Order of Dismissal:
The judgment begins with the Court considering an application for recalling an order of dismissal of a previous application. The Court finds the reasons disclosed in the application constitute sufficient cause for recalling the order of dismissal. Consequently, the order passed earlier is recalled, and the original application is restored to its file and number.

2. Challenge to Order of Fast Track Revisional Authority:
The appellant/writ petitioner is aggrieved by an order of the Fast Track Revisional Authority under Section 9(2) of the Central Sales Tax Act, 1956. The appellant was assessed for improper declarations in Form 'C', leading to the imposition of tax. The appeal before the statutory authority was rejected as the appellant did not appear before the appellate forum. The revisional authority also found no grounds to interfere with the appellate authority's decision. The appellant's writ petition before the First Court was dismissed, as the point regarding improper declarations was not raised before the appellate or revisional authority.

3. Dismissal of Writ Petition by the Learned First Court:
The appellant raised a point that it was not shown as the consignee/purchasing dealer in all declarations, which was declined by the First Court as it was not raised before the statutory forum. The Court upheld the decision, stating that raising new points not previously brought before the relevant authorities is not permissible under established legal principles.

4. Argument Regarding Consignee Not Shown as 'Self' in Declaration Forms:
The appellant's counsel argued that the consignee was not shown as 'Self' in many cases, a point not raised before the statutory forum. The Court declined to entertain this argument, noting that the First Court's decision was correct based on existing legal principles. The revisional authority had already given a factual finding on this issue, and there was no evidence to suggest the finding was incorrect.

5. Factual Finding by Revisional Authority:
The revisional authority had given a factual finding on the issue of declaration forms containing 'Self' as consignee/purchasing dealer, which was not challenged with any material evidence suggesting it was incorrect. The Court considered this finding and concluded that there was no basis to overturn it.

6. Dismissal of Appeal and Stay Petition:
Upon consent of the parties' advocates, the appeal and stay petition were taken up for hearing together. The Additional Advocate General waived the notice of appeal, and all formalities for the appeal were dispensed with. Subsequently, both the appeal and stay petition were dismissed, with no order as to costs.

This judgment addresses various legal aspects concerning the challenge to an order under the Central Sales Tax Act, emphasizing the importance of raising relevant points before the appropriate forums and the limitations on introducing new arguments at later stages of the legal process.