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TMI Blog2010 (3) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to 131 numbers were all found to be genuine and correct. The value of these forms added up to the value of ₹ 63,26,28,594. Thus, there is no doubt that the remand order dated March 10, 2006 and the order dated March 22, 2007 relate to the same transactions, which have been duly verified. Insofar as the question of the initiation of section 21 proceedings is concerned, I am of the view that the proceedings were not justified because during the pendency of the original assessment proceedings under section 7 of the Act it could not be said that any turnover had escaped assessment as contemplated by section 21 of the Act. In favour of assessee. - 1536 of 2008 - - - Dated:- 19-3-2010 - BHARATI SAPRU , J. BHARATI SAPRU J. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under the remand order dated March 10, 2006 a notice under section 21 was issued on December 22, 2006 by the Deputy Commissioner, Trade Tax, Meerut. The contents of the notice under section 21 also are in reference to the value of forms F, which had been directed by the Tribunal to be examined and verified. The assessing authority ultimately passed an order on March 22, 2007, this order is on record as annexure 3 to the revision and states that the forms F have been verified amounting to a value of Rs. 63,26,28,594 and have found to be correct and accepted by the Department. Thus, there is no dispute that the forms F were verified and accepted finally by the Department and no proceedings were initiated by the Department any further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the Joint Commissioner (Appeals) were legally justified in not adjudicating the question of validity of initiation of proceedings under section 21 which goes to the root of the matter, and which was specifically taken in grounds of appeal as well as argued before the Commercial Tax Tribunal as well as the Joint Commissioner (Appeals)? (3) Whether in pursuance of the order of the Tribunal, the transactions having been accepted as stock transfers in the original assessment proceedings by the Deputy Commissioner (Assessment) in respect of which 131 forms F which were furnished during the extended time granted by the assessing authority, and the same having been accepted by order dated March 22, 2007 by the assessing authority as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter rather than adjudicating it himself and the Commercial Tax Tribunal was legally justified in upholding the order of remand passed by the Joint Commissioner (Appeals)? (6) Whether, in the facts and circumstances of the case, the Commercial Tax Tribunal being the last fact-finding authority ought to have adjudicated the matter on its own finality rather than upholding the order of remand passed by the Joint Commissioner (Appeals) merely on the basis of additional documents filed under section 12B before the Joint Commissioner (Appeals) which are not required either under section 6A of the Central Sales Tax Act or Rules framed thereunder, by giving a fresh inning to the assessing authority? (7) Whether in any view of the matter, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the learned counsel for the assessee the learned standing counsel has relied upon his counter-affidavit and has argued that because no assessment order of the respective States relating to the seven branches from which the form F has been received had been submitted by the dealer, therefore, it was justified for the assessing authority to levy tax on the Central sales of the dealer. This plea has also been taken in paragraphs 5, 7 and 11 of the counter-affidavit. In fact this is the only reason given in the counter-affidavit to justify the initiation of the proceedings under section 21 itself. I have heard learned counsels for both parties and I have also perused the material on record. On facts it is clear that the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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