9911796707
TMI Blog2010 (2) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... sit a sum of ₹ 1,20,000 (one lakh twenty thousand), within a period of one month from date, then on an application being made enclosing all the original F forms with regard to the transactions with Sarbasree Ma Enterprise (Aurangabad), Bihar, the revising authority will examine whether these documents are genuine or not. Upon scrutiny if the documents are found to be genuine, he will take note of the same and will grant appropriate relief in accordance with law and the tax deposited shall be refunded, if no other tax liability is there. In the event, the appellants/petitioners deposit a sum of ₹ 1,20,000 (one lakh twenty thousand), within a period of one month from date, then on an application being made enclosing all the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovement of the goods covered by the said forms in respect of the transactions took place with the Bihar party. At one stage, the appellants/petitioners could not produce form D and, as such, the benefit of form D could not be given. The order of assessment was affirmed right up to the revisional authorities and thereafter the appellants/petitioners approached this court with a writ petition earlier and learned single judge of this court by an order dated December 5, 2008 gave liberty to the petitioner to make an application to the revising authority and produce the D forms in original. At that point of time, the issue of refusal to entertain the F forms, produced by the petitioner, was not agitated. In the earlier writ petition, the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the said F forms. As such, the claim covered by those forms was not allowed. Smt. Seba Roy, appearing for the respondents contends that the appellants/petitioners are estopped from raising this plea, as it could have been raised at the time of hearing of the earlier writ petition as the same very orders were challenged in the said writ petition which have been challenged herein. She further submits that when on fact it was found that there was no movement of the goods, the question of sale does not arise. We are of the view that issuance of the F forms by the appropriate authorities, where the buyers are carrying on business, gives rise to a conclusive presumption that there has been movement of goods and sale took place; of course th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order II, rule 2 of the Code of Civil Procedure are of procedural nature and this bar must yield to the Constitutional right and so also to the fundamental right. We are of the view that justice has to be rendered and from a perusal of the documents we have already noted that there has been no decision with regard to the genuineness of the F forms issued by the appropriate authorities with regard to the transactions took place with Sarbasree Ma Enterprise (Aurangabad), Bihar. However, taking note of the submission of Smt Seba Roy, we are not very impressed with the diligence and conduct of the appellants either; as this point could have been resolved from the court earlier. This was not done so. As such, for the ends of justice, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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