9911796707
TMI Blog1996 (1) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... M.P., Gwalior) has stated the case and referred the undernoted common question of law in both these reference applications: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in maintaining the penalty only on the basis of findings in assessment proceedings without taking separate proceedings for penalty and discharging the burden of proof which lay on the department?" 2.. Facts lie in a narrow compass. The assessee is a registered dealer dealing in cigarettes and bidies. The returns were filed. The department came to know from different sources that the assessee used to make benami imports in the name of various persons. On the linchpin of such knowledge, the matter was enquired into and it was found th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directions, the Tribunal stated the case and referred the question as directed with regard to Misc. Civil Case No. 294 of 1984 but inadvertently omitted to state the case and refer the two questions of law as directed with regard to Misc. Civil Case No. 288 of 1984. 3.. The common order passed in the aforesaid two Misc. Civil Cases is reported in [1987] 66 STC 142 (MP); (1986) 19 VKN 340 (Bansilal Baboolal, Neemuch v. Commissioner of Sales Tax, Madhya Pradesh). In Misc. Civil Case No. 288 of 1984, this Court formulated the undernoted questions of law: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessing authority was not bound to afford to the petitioner the opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of an application under clause (b) of sub-section (2) the High Court is not satisfied, that the refusal was justified, it may require the Tribunal to state the case and refer it, and on receipt of such requisition, the Tribunal shall act accordingly." 10.. Luculently the Tribunal has not acted as directed by this Court and we can assume that this situation is the product of oversight. In terms of section 44(4) of the Act, we are satisfied that the case stated is not sufficient to enable us to determine the question as referred. We, therefore, call upon the Tribunal to make appropriate additions and alterations in terms of the order passed by this Court in Misc. Civil Case No. 288 of 1984 as well. 11.. We, therefore, do not deem it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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