1954 (1) TMI 22

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..... , but the Commercial Tax Officer declined to consider the claim on the ground that all the particulars required in Form A-9 had not been furnished. On appeal, the Tribunal pointed out that under sub- rule (3-A) of rule 18, the Commercial Tax Officer had ample jurisdiction to condone the delay in the submission of the Form or to condone the failure to furnish any of the particulars in that Form, an .....

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..... retation of sub-rule (3-A), the Tribunal directed the Commercial Tax Officer to go into the whole question again after condoning the failure to mention the particulars required, particulars of a comparatively minor nature in the circumstances of this case. We are unable to see anything wrong in the exercise of the jurisdiction of the Appellate Tribunal to call for any interference in revision by u .....

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