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TMI Blog2018 (12) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... and identifiable person. By merely relying upon the Village Administrative Officer certificate, these records produced by the appellant could not have been discredited by the respondent. The cancellation of the registration of the selling dealer with effect from 01.04.1990 would have no impact on the transaction in question particularly on the appellant and the liability to pay tax cannot be shifted on the appellant - appeal allowed. - Tax Case No.37 of 2015 - - - Dated:- 27-11-2018 - Mr. Justice T.S. Sivagnanam And Mrs. Justice N. Sathish Kumar For the Appellant : Mr.B.Sivaraman for M/s.Lakshmi Sriram For the Respondent : Mr.Mohammed Shaffiq JUDGMENT T.S.SIVAGNANAM, J. This Tax Case Appeal filed under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed and order dated 22.04.2002 was passed by the respondent which is impugned in this appeal. 5.The issues which fall for consideration are whether the respondent could exercise suo motu power to set aside the factual finding recorded by the Appellate Assistant Commissioner in his order dated 14.11.1994. The Assessing Officer while completing the assessment vide order dated 13.06.1994 denied the claim made by the appellant for grant of second sale exemption on the ground that the selling dealer of the appellant had closed down their business about one year back and this was found at the time of verification and a certificate issued by the Village Administrative Officer was relied upon. 6.Further, the Assessing Officer found tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellate Assistant Commissioner including that portion of the order where reference was made to check post seal, while passing final orders, failed to discuss the same nor rendered any finding to the effect as to why the check post seal should be disbelieved. The check post seal is affixed by the Government Authorities and upon certification, the authenticity of the document is presumed to be valid. Therefore, a person who disputes its authenticity is bound to prove the same as the burden of proof lies on the person who disputes the authenticity of the record certified by the Governmental authorities. 9.However, no such endeavour was made by the department. Therefore, the respondent was not justified in reversing the well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the selling dealers registration. In the case of V.Subramanian Vs. State of Tamil Nadu, the Hon'ble Division Bench of this Court considered somewhat a similar issue as regards the burden of proof of the purchase vouchers containing check post seal and held that the department had not investigated the actual person who had made the transaction in question. 12.The Assessing Officer failed to verify the correctness of the claim of exemption at the time of final assessment and the purchase vouchers containing the check post seal and it was not correct to hold that the dealer is entirely responsible for non-payment of tax on the disputed turnover. After noting the documents produced, it was held that the dealer has established prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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