9911796707
TMI Blog2007 (10) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... thout giving opportunity to the assessing authority as required under section 12B of the Act. The assessing authority could not get opportunity to examine the genuineness of form F. Appeal allowed. The matter is remanded back to the assessing authority to pass fresh order after giving proper opportunity of hearing. - - - - - Dated:- 9-10-2007 - RAJES KUMAR , J. RAJES KUMAR J. Heard Sri K.M. Sahai, learned Standing Counsel and Sri M.M. Rai, learned counsel for the opposite party. With the consent of both the parties, present revision is being disposed of. Present revision is directed against the order of the Tribunal dated May 20, 2004 for the assessment year 1984-85. The opposite party had obtained a transit pass No. 1004 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... May 31, 1994 allowed the appeal and set aside the penalty order. Being aggrieved by the order of the Assistant Commissioner (Judicial), Trade Tax, Jhansi, the Commissioner of Trade Tax filed the appeal before the Tribunal. The Tribunal by the impugned order rejected the appeal. The learned Standing Counsel submitted that form F is not a sufficient evidence to establish that the goods had gone outside the State of U.P. and had not been sold inside the State of U.P. He submitted that form F was not produced before the assessing authority and inasmuch as before admitting form F the appellate authority had not given the opportunity to the assessing authority as required under section 12B of the Act. He further submitted that the genuineness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 12B of the Act. The assessing authority could not get opportunity to examine the genuineness of form F. In this view of the matter, the order of the Tribunal and the first appellate authority are liable to be set aside. The matter is remanded back to the assessing authority to pass fresh order after giving proper opportunity of hearing. It would be open to the opposite party to adduce any evidence to prove that the goods had gone outside the State of U.P. and had not been sold inside the State of U.P. The assessing authority may also consider and examine form F and other evidences. In the result, revision is allowed. The order of the Tribunal is set aside. The matter is remanded back to the assessing officer to decide the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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