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2010 (9) TMI 971 - MADHYA PRADESH HIGH COURTWhether the presumption under section 43(6) of the Act is a rebuttable presumption and the material, which was produced by the petitioners before the revisional authority to rebut the presumption has not been considered, therefore, the revisional order cannot be sustained? Held that:-In the present case, the petitioners had filed the declarations, issued by them to the purchasing dealers in terms of the exemption notification before the assessing authority. They had also filed the affidavit about producing these declaration. Before the revisional authority, they had filed the certificates issued by the purchasing dealers stating that they had not claimed any set-off in respect of the purchase from the petitioners during the relevant period either at the time of filing return of commercial tax or during the assessment proceedings. It is not in dispute that this additional material could be submitted by the petitioners before the revisional authority.This material was produced by the petitioners in rebuttal of presumption about facilitation of evasion of tax, therefore, it was required to be considered while imposing or affirming the penalty under section 43(6) on the presumption of evasion of tax. the impugned order passed by the revisional authority is not sustainable in law and the same is accordingly, set aside and the matter is remitted back to the revisional authority to pass afresh reasoned order. Appeal allowed.
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