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TMI Blog1996 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Advocate (G.S. Vasisht and Anurag Chawla, Advocates, with him), for the appellant. -------------------------------------------------- ORDER The High Court was called upon to answer the following question: "Whether, on the facts and circumstances of the case, the Additional District Judge was justified in directing the notified authority to accept the photostat copi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the remaining 4 sales. An application was made by the assessee to the High Court for directions to the official liquidator that he should issue duplicates of the 8 "C" forms which had been issued. The learned single Judge who disposed of the application directed the official liquidator only to permit the assessee to take photostat copies of the 8 "C" forms declarations. The assessees obtained th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of such form or certificate,- 'I hereby declare that this is the duplicate of the declaration form/certificate No......signed on........and issued to........who is a registered dealer of........(State) and whose registration certificate number is.......'." The Additional District Judge, Delhi, hearing the revision petition of the assessee against the order of the Additional Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly permitted the assessee to take photostat copies of the "C" form declarations and not directed the official liquidator to furnish duplicates of the "C" form declarations. He submitted that there was substantial compliance with the provisions of rule 12(3). He also relied upon the judgment of this court in Commissioner of Income Tax, v. J.H. Gotla, reported in 156 ITR 323 (at page 339). In our v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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