9911796707
TMI Blog1989 (8) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... certain books and documents covering the period from April 1, 1971 to March 31, 1972 and April 1, 1972 to December 31, 1972. Show cause notices were issued and explanation obtained. Eventually the sales tax officer rejected the assessee's books of accounts, completed the assessment by estimating the turnover at a figure much higher than disclosed and levied heavy penalties. The assessee's appeals to the Assistant Commissioner of Sales Tax were dismissed and further appeals to the Maharashtra Sales Tax Tribunal were also dismissed. The Tribunal's order is dated July 15, 1977. On September 7, 1978, the Supreme Court delivered a judgment in the case of Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi, reported in [1978] 42 STC 38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd appeals with request to refer stated questions to the High Court. Reference applications were also rejected by the Tribunal by its order dated March 24, 1982. Thereafter, the assessee filed the present petition challenging the assessment orders and subsequent decisions in appeals there against. This petition filed by the appellant-assessee, as earlier stated, was dismissed by the learned single Judge of this Court. The learned Judge held that in the facts of the case, the Tribunal had discretion to admit or not to admit fresh evidence in the shape of affidavits. The discretion was properly exercised by the Tribunal and, therefore, the petition could not be allowed. Hence this appeal. 2.. Shri Shah, the learned counsel for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order: Provided that, no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of a refund, unless the Commissioner has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard. (2) The provisions of sub-section (1) shall apply to the rectification of a mistake by the Tribunal or an appellate authority under section 55 as they apply to the rectification of a mistake by the Commissioner. (3) Where any such rectification has the effect of reducing the amount of the tax or penalty or the amount of forfeiture, the Commissioner shall in the prescribed manner, refund any amount due to such person. (4) Where any such rectific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence in appropriate cases. That discretion is to be exercised in the proceedings in appeal, revision application or reference. In the present case the applications filed were rectification applications under section 62 of the Act, which applications would lie, as stated by us in the earlier paragraph, only if there was a mistake apparent on the face of record. Discretion to admit fresh evidence is not relevant to rectification proceedings. But in the circumstances, it cannot be held that the Tribunal exercised its jurisdiction wrongly. 5.. Coming to the alternative submission of Shri Shah, namely, that there was absolute lack of jurisdiction as the assessee was not liable to sales tax at all, we are of the view that this submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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