9911796707
TMI Blog1980 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ct"), the Board of Revenue has referred the following questions of law to this Court for its opinion: "(1) Whether or not the Commissioner was right in refusing to accept the secondary evidence to remove the admitted defects in the C forms produced by the assessee, namely, the omission to mention the number and date of the registration certificate of the purchasing dealers? (2) Whether or not, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Sales Tax Act, 1956. The Commissioner, in exercise of his powers under section 39(2) of the Act, issued a notice to the assessee to show cause why the declarations furnished by him should not be held to be invalid as in those declarations the number and date of registration of the dealers were not mentioned. The assessee appeared and produced certified copies of the registration ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the department conceded that in view of the decision of the Full Bench of this Court in Commissioner of Sales Tax, M.P. v. Darasha Mancherjee and Sons, Mhow[1981] 47 S.T.C. 251 (F.B.). [Misc. Civil Case No. 308 of 1976 decided on 18th August, 1980 (Indore)], the reference should be answered in favour of the assessee and against the department. In that case the Full Bench has held as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld mean that even a defect in the declaration arising out of an inadvertent mistake or omission in the declaration could not be cured." 4.. In view of the aforesaid decision it must be held that the Commissioner had erred in holding that any defect in the declarations furnished by the assessee could not be cured. On appeal, the Board was satisfied in view of the material on the record produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee. Our answer to the second question referred to us is that, on the facts and in the circumstances of the case, the Board of Revenue had the competence to direct the acceptance of the C forms. Both the questions are thus answered in favour of the assessee and against the department. In the circumstances of the case, parties are directed to bear their own costs of this reference. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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