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TMI Blog2022 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 14.05.1998, passed in A.P.No:CST 11/97, filed by the petitioner, wherein the Appellate Assistant Commissioner had allowed the appeal filed by the petitioner and, thereby, reversed the order passed by the second respondent - Deputy Commercial Tax Officer. 2. The dispute pertains to the claim of the petitioner of movement of goods otherwise than by way of sale to a consignment agent of the petitioner. The petitioner had filed Form-F before the second respondent along with sale list. But, the second respondent refused to accept the claim, stating merely on the strength of Form-F and sale list, such inference cannot be made. The Appellate Assistant Commissioner allowed the appeal filed by the petitioner, placing reliance on a decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner was required to produce such documents that may be required to prove the transaction. It is submitted that the petitioner has not discharged the burden of proof in terms of the test laid down by the Division Bench in A.Dhandapani's case, cited supra. 5. By way of a rejoinder, learned counsel for the petitioner submits that there is no dispute that Form-F is a genuine document and, therefore, on the strength of the documents that were produced before the original authority, the Writ Petition deserves to be allowed, by reversing the decision of the first respondent - Appellate Tribunal. 6. We have considered the arguments advanced by the learned counsel for both the parties. We have also perused the provisions of Section 6-A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in order to verify the truth or otherwise of the particulars contained in the declaration filed in form F. The "any other information" may be that which rule 4(3A) of the CST (TN) Rules require a dealer to maintain, except the one required under rule 4(3A)(d) or any other evidence relating to the issue, in order to adjudicate whether the particulars mentioned in form F are true. The copies of the bills issued by the agents to the purchasers as required by rule 4(3A)(d) need not be produced, nor it is open to the assessing authority to call for such bills. (iii) In W.A. No. 911 of 1994 which arises out of W.P. No. 10649 of 1994, assessment has been made for the assessment year 1992-93 on March 31, 1994, on the basis that sub-rule (3A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls arise. We direct that if on the basis of the notices so far issued, the department decides to pursue action, they shall give a minimum time of eight weeks to the dealers to file their objections, if any, and then proceed with such cases in accordance with law and in the light of this judgment. (v) All the other writ appeals are disposed of in terms of what has been stated above. (vi) The order of the learned single Judge under appeal stands modified accordingly. (vii) There will be no order as to costs.'' 7. In our view, the petitioner has not satisfied the requirement, as laid down in the above decision. That apart, the scope of revision under Article 226 of the Constitution of India is confined only to the decision makin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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