TMI Blog1987 (6) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under section 17(3) of the Kerala General Sales Tax Act to the respondent, making a proposal to determine the total sales in his hands at Rs. 4,87,577 which was arrived at by adding 10 per cent to the sale price of supplies effected to M/s. Tarapore and Company. The addition of 10 per cent was intended to cover the turnover in respect of probable supplies to other parties. The assessee filed an objection, dated 18th February, 1977, to drop the proceedings, since the formalities, like application for registration and filing of returns were not completed. The request was not granted. The assessment was made as proposed. In the appeal the Assistant Commissioner limited the taxable turnover to Rs. 4,43,460.63, the actual cost of supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Appellate Tribunal, dated 27th July, 1983 in this tax revision case. 2.. We heard counsel for the Revenue, Mr. Karunakaran Nambiar, as also counsel for the assessee, Mr. K.P.G. Menon. Mr. Nambiar contended that the Appellate Tribunal was in error in receiving a copy of the letter said to have been issued by M/s. Tarapore and Company to the respondent-assessee, which was produced at the time of hearing, without following the procedure for adducing additional or fresh evidence, contained in the Appellate Tribunal Regulations. It was submitted that the Appellate Tribunal was totally unauthorised and acted without jurisdiction in simply accepting the copy of the letter, which was handed over to it at the time of hearing. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twithstanding the exercise of due diligence, was not within his knowledge or could not be produced by him at or before the time the order under appeal was passed; or (c) the Tribunal requires any document to be produced or any witness to be examined to enable it to decide the case or for any other substantial cause; the Tribunal may allow such evidence or document to be produced or witness to be examined. (2) No order for admission of additional evidence shall be passed on the application of any party without affording an opportunity to the opposite party to be heard in the matter. (3) Where additional evidence is allowed or directed to be produced, the Tribunal shall record the reasons for its adm (4) When either party produces a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee's representative at the time of hearing. We should say that, the statutory provisions enacted in this behalf have been honoured more in their breach than in their observance. That it should be so done by a statutory body like the Appellate Tribunal is indeed a matter for regret. Incidentally we should also state that in rule 29 of the Income-tax Appellate Tribunal Rules, 1963, there is similar provision. We are of the view that these provisions are intended to see that the Tribunal act fairly and in accordance with the established procedure, consistent with the principles of natural justice. Any deviation in this regard should be viewed with serious concern. We hold that the Sales Tax Appellate Tribunal acted illegally and without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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