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TMI Blog1970 (2) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... e correct registration number of the purchasing dealer, but the date of registration was wrongly given therein as 30th October, 1962, the correct date being 30th November, 1961. As a wrong date was given in the declaration form, it was not accepted as valid and the opposite party was not allowed the exemption of paying at the concessional rate of one per cent. In appeal before the Assistant Commissioner of Sales Tax the opposite party supplied another wrong registration number; he also did not supply the correct date of registration. The order of the Sales Tax Officer was confirmed by the Appellate Assistant Commissioner. When the matter came up before the Sales Tax Tribunal the opposite party produced a letter from the Sales Tax Officer, Broach, in Gujarat, that the correct date of registration was 30th November, 1961. The learned Tribunal was of opinion that it was open to him to admit the letter of the Sales Tax Officer, Broach, by way of additional evidence. He accordingly held that the correct date of registration having been supplied, the opposite party was entitled to the exemption claimed. Aggrieved by this order of the Tribunal, the State of Orissa asked for a reference. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counterfoil. This form has been prescribed under rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957. A note has been appended at the foot of the form that the original is to be furnished to the prescribed authority, i.e., the assessing officer, the duplicate is to be retained by the selling dealer, and the counterfoil is to be retained by the purchasing dealer. A similar provision is made in rule 6 of the Central Sales Tax (Orissa) Rules, 1957. The form contains various headings, against which entries are to be filled up. These are: name of issuing State, office of issue, date of issue, name of the purchasing dealer to whom issued, registration certificate number and date from which registration is valid. Under section 8(4) of the Act all these particulars must be filled up by the purchasing dealer before the original is produced before the assessing officer for grant of exemption. 4.. As has already been indicated in the narration of facts, the date of the registration certificate of the purchasing dealer was wrongly given as 30th December, 1962, though the correct date is 30th November, 1961. The opposite party produced a letter from the Sales Tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 for correction of entries in Form C, clearly the Tribunal's view would be correct. Mr. Agarwala placed reliance on Anil Kumar v. Board of Revenue[1967] 20 S.T.C. 528 (Cal.) and Tirukoilur Oil Mills v. State of Madras[1967] 20 S.T.C. 388 (Mad.). in support of his contention that it is open to the appellate or revisional authorities to allow correction of the declaration form by the selling dealer at the appellate or revisional stage. In our opinion, even though the Tribunal has got power to allow additional evidence in respect of other matters, such additional evidence is not permissible for correcting or rectifying any entry in the declaration form which was given by the purchasing dealer. This is based on the fundamental principle that the declaration form is a document prepared by the purchasing dealer. Section 8(4) of the Central Sales Tax Act enjoins that the purchasing dealer would fill up the necessary particulars. Except the purchasing dealer, therefore, no other person is entitled to correct that document; that would mean tampering with the document. Neither the assessing officer nor the selling dealer has any power to correct the entries in that document. The power of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alan, or about the number and date of the registration certificate and specification of goods covered by the certificate of the purchasing dealer, the transaction will not be admitted to concessional rates." These two decisions would also negative any plausible argument that the non-filling up or the incorrect filling up of the particulars required to be given in the declaration form would constitute a mere irregularity and not an illegality. 9.. The result of the foregoing discussions may be summed up thus: (1) The declaration in Form C must be filed in original. (2) If, for some reason or other, such declaration form is lost-for which the selling dealer is not responsible-no other evidence is admissible in support of his case that, in fact, the particular goods were sold by the selling dealer to the registered purchasing dealer so as to entitle him to claim exemption. (3) No evidence is admissible, at the instance of the selling dealer, to show that a particular entry in the declaration form was inadvertently made or wrongly made. 10.. A question may arise as to what would happen in a case where a declaration form in Form C is wrongly filled up, in certain particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld normally be a hearing. The scope of the hearing must of course depend upon the nature of the order passed by the High Court. If the High Court has agreed with the view of the Tribunal, the appeal may be disposed of by a formal order: if the High Court disagrees with the Tribunal on a question of law, the Tribunal must modify its order in the light of the order of the High Court: if the High Court has held that the judgment of the Tribunal is vitiated, because it is based on no evidence or that it proceeds upon conjectures, speculation or suspicion, or has been delivered after a trial contrary to the rules of natural justice, the Tribunal would be under a duty to dispose of the case conformably with the opinion of the High Court and on the merits of the dispute. In all cases, however, opportunity must be afforded to the parties of being heard." Section 66(5) of the Income-tax Act in relation to which the aforesaid observations were made corresponds to section 24(5) of the Orissa Sales Tax Act and as such they are fully applicable here. 13.. In the result the reference is accepted and the questions are answered in the negative. In the circumstances, there will be no order as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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