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TMI Blog2013 (3) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... filed, the Tribunal shall do well to deal with the same strictly in accordance with law. - STREV. No. 19 of 2011 - - - Dated:- 15-3-2013 - MAHANTY I , J. For the Appellant : Jagabandhu Sahoo, Senior Advocate,. For the Respondent : R.P. Kar, Standing Counsel,. ORDER:- Heard Mr. Jagabandhu Sahoo, learned senior advocate for the petitioner and Mr. R.P. Kar, learned standing counsel for the Commercial Tax. In the present sales tax revision, challenge has been made to an order of the Sales Tax Tribunal, Cuttack, dated November 24, 2010 whereby, the Tribunal came to dismiss the second appeal filed by the petitioner by affirming the order passed by the first appellate authority. Mr. Sahoo, learned senior counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of appeal before the Sales Tax Tribunal but such additional evidence had been sought to be filed without the necessary petition as required under rule 61 of the Orissa Sales Tax Rules, 1947 (hereinafter referred to as the Rules ). In this respect, he placed reliance on the case of Sahu Trading Co. v. State of Orissa [1983] 54 STC 122 (Orissa). Having heard the learned counsel for the respective parties and on perusing the impugned order of the Tribunal, it is clear therefrom that the Tribunal appears to have not dealt with the issue about the declaration forms including form IV which were submitted before it and clearly proceeded ignoring the same, proceeded on the understanding that such declaration forms had not been submitted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 61 of the Rules. On perusal of the judgment in the case of Tata Refractories Limited [1994] 95 STC 343 (Orissa), the honourable Division Bench of this court presided over by Justice A. Pasayat (as the then was) came to hold in paragraph 4 which is as follows (page 346 in 95 STC): 4. It is trite law that when the assessee shows sufficient cause for non-production of declaration forms at the stage of assessment, they can be accepted at the first appellate stage, and in a given case they may also be accepted as additional evidence by the Tribunal. . . The said judgment appears to be in consonance with the views expressed by this court in the case of Sahu Trading Co. [1983] 54 STC 122 (Orissa). In the said judgment, this court presid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the appellant had procured the necessary declaration forms prior to filing of the second appeal and had submitted before the Tribunal but without filing a petition under rule 61 seeking permission to adduce as additional evidence before the Tribunal as required under rule 61 of the Rules. Therefore, in consideration of the aforesaid submissions made and the cases cited above, in the interest of justice, we hereby quash the order of the Tribunal dated November 24, 2010 passed in S.A. No. 515 of 2004-05 and remit the matter back before the Tribunal. Liberty is also granted to the appellant to file petition under rule 61 of the Rules. If such petition is filed, the Tribunal shall do well to deal with the same strictly in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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