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TMI Blog2009 (4) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, the petitioner was aggrieved by the assessment order passed against him under the provisions of the Act and has preferred an appeal to the Joint Commissioner of Commercial Taxes. It appears, in the meanwhile, the Commissioner of Commercial Taxes has caused a Circular No. 12 of 2008-09 dated December 3, 2008, copy of which is produced as annexure A to the writ petition, and circulated amongs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the first time before the appellate authority are to be verified from a common source such as Additional Commissioner of Commercial Taxes (Intelligence and Coordination) who has been entrusted with such responsibility to cause verification of the genuineness of the statutory forms, etc.; and to go by the result of such verification for the purpose of acceptance or otherwise of the claims of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uing circular of this nature in the wake of several assessees putting forth false claims by producing fake and forged documents. Verification of a fake or forged document is not necessarily a part of quasi-judicial function and outside the administrative functions, but a verification of this nature more dependent on technical expertise is a matter which even otherwise a quasi-judicial functiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of the expert opinion indicating the document to be not genuine, then the appellate authority should necessarily put the appellant on notice about the proposal and if the verification of an appellate authority should proceed without apprising an appellant of such developments then the appellant can definitely complain about the action of the appellate authority. Such being not the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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