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TMI Blog2013 (4) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order dated January 17, 2013, is clear that the authorities are over-emphasized to collect the tax as possible before the end of financial year and have passed these orders and ex facie orders are illegal. In fact, now the assessee has also obtained a certificate from the Maharashtra sales tax authority stating that the corrections in the values of F forms, are done by the authorities of sale tax and they are genuine. Appeal allowed. - W.A. No. 2484 of 2013 - - - Dated:- 1-4-2013 - KUMAR N. AND MANOHAR B., JJ. The judgment of the court was delivered by N. KUMAR J.- This writ appeal is filed against the order dated February 27, 2013 passed by the learned single Judge, who has declined to interfere with the writ petition on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s printed on F forms and issued by Central Repository Cell do not match with actual stock transfers received Pfizer-Karnataka. Therefore, it was requested that four F forms should not be held to be invalid. On January 18, 2013 an authenticity reply was filed stating that the F forms had not been tampered and the corrections have been attested. If required the same could be cross-checked by writing to the competent authority in the State of Maharashtra. The authority without making any cross-checks from the State of Maharashtra for verifying the authenticity of the four F forms passed the order dated January 17, 2013 holding that the four F forms are defective and invalid and raised a huge demand of tax, interest and penalty. Aggrieved by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms as invalid. This is a common occurrence in the Department. Therefore, the Commissioner has categorically in the meeting pointed out the mistakes, which they have verified for corrections in the F forms. It is also emphasized on imaginary grounds that such forms should not be rejected and demand notice should not be issued, which in the end results in repayment of tax collected. In fact, it is categorically stated such action on the part of the authorities to be viewed seriously. The impugned order dated January 17, 2013, is clear that the authorities are over-emphasized to collect the tax as possible before the end of financial year and have passed these orders and ex facie orders are illegal. In fact, now the assessee has also obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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