9911796707
TMI Blog1991 (11) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal"): "(1) Whether, on the facts and in the circumstances of the case, the order of the Tribunal is based on an error apparent on the face of the record and hence liable to be set aside? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in refusing to accept the correct 'C' declaration forms submitted by the applicant for acceptance?" 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and raised extra demand. The matter was agitated in appeal before the Assistant Commissioner of Sales Tax, Cuttack Range, Cuttack. Before the said authority a specific plea was taken that if assessee is granted an opportunity, requisite forms shall be submitted. Prayer was also made for return of the defective forms. The prayer was rejected on the ground that the assessee had adequate opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer and were not resubmitted. It did not find substance in the plea that the assessee was under bona fide belief that the forms were in order. On being moved, the two questions mentioned above have been referred to this Court. 3.. We feel that no answer to the first question is necessary, because the fate of the case depends on adjudication of the question whether the Tribunal was legally just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration forms had been taken back by the assessee and it had not resubmitted them. That being the position, it did not consider the prayer for acceptance of the declaration forms in its proper perspective. As has been held by this Court in Sahu Trading Co. v. State of Orissa [1983] 54 STC 122, in appropriate cases declaration forms can be produced at the appellate stage provided requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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