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2013 (6) TMI 29 - HC - VAT and Sales TaxClaim for deductions in the absence of requisite declarations denied - petitioner's inability to furnish details which was lost because of failure of the computer - Revision application to grant the sufficient time to reconstruct the data dismissed - Held that:- Appellate Deputy Commissioner, Commercial Tax, Indore had specifically directed the Assessing Authority to look into the B-File of the cases and thereafter decide the matter on merits & if B–File is not available then appellant be directed to submit a duplicate copy of the information was not have not been complied with by the Assessing Authority in its correct perspective inasmuch as no finding has been recorded by the Assessing Authority about the availability or non-availability of B–File. True it is the petitioner also did not submit the duplicate documents, but as it is clear from the order that it was the duty of the Assessing Authority to have directed the appellant in case of non-availability of B–File, to submit duplicate. Thereafter, before the Revisional Authority, when the petitioner had submitted an application seeking time to produce the duplicates, the prayer should have been allowed, but it was denied on the ground that no specific period is mentioned in the application within which the petitioner would submit duplicate copy of the declaration and other relevant material. This specific time limit if not asked for by the petitioner could have been fixed by the Revisional Authority itself. Sett aside the order passed by the Revisional Authority with a liberty to the petitioner to submit duplicate declarations and supporting material within two months from the date of appearance of the petitioner before the Revisional Authority. The petitioner shall appear before the Revisional Authority on 26.06.2013.
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