9911796707
TMI Blog1955 (8) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... they preferred an appeal to the Sales Tax Appellate Tribunal. Before the Tribunal, it was, inter alia, contended that, out of the total turnover, a sum of Rs. 10,45,156-4-9 related to the commission purchase of commodities taxable at the stage of sale under the Act on behalf of principals resident outside the State. But they neither placed before the Tribunal any material in support of that con- tention nor advanced any arguments in support of it. The Tribunal, therefore, rejected that contention. In the petition filed under section 12-A(6) before the Tribunal, the assessees contended that, as the accounts of the petitioners were maintained in Gujarathi language and as there was none on behalf of the petitioners who could give instruc- tion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the ground that the assessees, for one reason or other, have not placed the relevant evidence before the Tribu- nal on the first occasion. The word "facts" has not been defined under the Act. It has a wide connotation. It may comprehend within its fold any reality as distinguished from supposition or opinion. Often-times, it was used even to take in a mental condition of which any person is conscious. Therefore, the meaning of the word "facts" in section 12-A(6) should necessarily be ascertained from the context in which it is used and from the purpose for which the section is enacted. The Legislature designedly did not introduce into the Act provisions analogous to Order 47, Civil Procedure Code, or invoke them by reference. Order 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the other. The provisions of section 12-A(6) should be construed strictly, having regard to the express words used in that section. The Legislature perhaps-it is very difficult to fathom the motives that operated on its mind-might have thought that the mistakes and errors of the Tribunal can be rectified by filing a revision in the High Court and, therefore, confined the power of the Tribunal to review its order only on the basis of new facts. Unlike Order 47, the operation of section 12-A(6) does not depend upon any subjective factor, i.e., negligence or want of due diligence on the part of the assessee, but only on the basis of the objective presentation of new facts. At the same time, a reasonable interpretation should be given to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the order by bringing that fact and the necessary evidence to support that fact to the notice of the Tribunal. But, if that fact was pleaded even at the first instance, but not substantiated either because there was no evidence, or, the evidence adduced was not sufficient to support it, he cannot adduce further evidence to prove that fact. The additional evidence is not a new fact but it only relates to a fact that was already before the Tribunal. In Tax Revision Cases Nos. 7, 8 and 9 of 1954, we have adopted the same interpretation and observed as follows: "As aforesaid, the fact that the goods were booked to places outside the State and made deliverable by the bank on payment of the price was before the Tribunal. Notwithstanding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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