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TMI Blog2010 (8) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... her in a case where Government Printed ST-XXII forms are issued by the purchasing dealers to the selling dealer, it is the duty of Department to find to whom these declarations have been issued and how the said dealers have accounted for those forms and no onus can be shifted upon the selling dealer on these issues? Held that:- mere denial by the said purchasing dealers was self-serving and could not be held against the petitioner. If declaration furnished by the purchasers was found to be defective, the said dealers would be liable to pay the tax. The learned counsel for the Revenue is unable to show either that the concerned dealers, who were sought to be summoned, were produced or that there was no requirement in law to do so. In s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to act in a particular manner and conduct the enquiry accordingly. (ii) Whether the deduction under section 5(2)(a)(ii) of the PGST Act, 1948 can be disallowed in the case of selling dealer even if it has furnished the declaration form ST-XXII obtained from purchasing dealers and has complied with rule 26(1) of the PGST Rules, 1949? (iii) Whether in a case where Government Printed ST-XXII forms are issued by the purchasing dealers to the selling dealer, it is the duty of Department to find to whom these declarations have been issued and how the said dealers have accounted for those forms and no onus can be shifted upon the selling dealer on these issues? The petitioner is a dealer registered under the provisions of the Punjab Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e argument of the petitioner to this effect has been duly noted by the Tribunal, but has not been dealt with. The relevant observations of the Tribunal are as under: The learned counsel for the applicant argued that the Tribunal vide its remand order dated July 19, 2005 passed in Revision No. 83 of 2005-06, remanded the cases to the revisional authority with specific directions to very and summon record of the purchasing dealers, record of issue of the ST-XXII forms by the Assessing Authority and also dealer to whom the forms were legally issued. The record of the applicants was also required to be summoned. But, the revisional authority again passed the same order without conducting any inquiry and summoning the record as directed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant. All these facts were confronted to the applicant, but he could not produce any additional evidence to prove genuineness of his claim of sales to the registered dealers of Dhuri. To substantiate his claim, he submitted Government printed ST-XXII forms said to have been obtained from the purchasing dealers of Dhuri, which were never issued to them by the Department. Obviously, ST-XXII forms furnished by the applicants in assessment against their sales to the registered dealers were not obtained from genuine source, but were managed clandestinely to claim deductions of RD sales. Even, the said purchasing dealers of Dhuri also denied the purchases. Therefore, the revisional authority had every reason to suspect genuineness of the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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