9911796707
TMI Blog2019 (5) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of preparation of the alleged certificate dated 24.3.2000. The contents of para 6 of the grounds of appeal therefore are not supporting the claim of the applicant. The first appeal was decided after issuance of the certificate and admittedly the alleged certificate was not filed before the first appellate authority. Revision dismissed. - Sales/Trade Tax Revision No. 654 of 2008, 655 of 2008 - - - Dated:- 2-5-2019 - Ashok Kumar,J. For the Applicant : Rishi Raj Kapoor For the Opposite Party : C.S.C. ORDER ASHOK KUMAR,J. Heard Sri Kushagra Srivastava, learned counsel for the revisionist at length and Sri B.K. Pandey, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... si where at the entry check post the person incharge of the vehicle/driver has applied for issuance of the transit pass (Form 34) and on an application of the driver of the vehicle the transit pass was issued being transit pass no. 1075 dated 21st April 1996 by the check post authority. In para 5 of the revision petition/affidavit the applicant has stated that in the transit pass it was categorically mentioned that while crossing the exist check post which situates at Naubatpur the transit pass should be cancelled within the specified time. The contention of the applicant is that the consignment in question has crossed the Naubatpur check post and it reached at its destination at North24 Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt copy of the assessment order and penalty order was applied which are received on 14.12.1999 and thereafter the first appeals were filed which are entertained without raising the objection of delay. Both the first appeals were filed by the applicant on 30.12.1999. The first appellate authority has proceeded in the matter and has passed the order on 1.2.2001 by which he has confirmed the orders passed by the assessing authority fixing the tax liability as well as penalty. Against the order passed by the first appellate authority dated 1.2.2001 (Annexdure 4 to the revision petition) second appeals under Section 10 were filed by the revisionist before the Trade Tax Tribunal, Jhansi Bench, Jhansi. The second appeals filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be given to the [Commissioner]. Section 12B provides that the assessee shall not be entitled to produce additional evidence, whether oral or documentary, before the appellate authority or before the Tribunal except where the evidence sought to be adduced as evidence, which the assessing authority had wrongly refused to admit or which after exercise of due diligence was not within his knowledge or could not be produce by him before the assessing authority ..... . In the instant case, the claim of the applicant is that the certificate issued by the buyer who situates at West Bengal clearly confirms the delivery of the goods on 30.4.1996. The Tribunal has proceeded in the matter and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
