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2018 (5) TMI 531 - HC - VAT and Sales TaxPenalty - the dealer had not produced any recorded evidence for the production of Form-17 declaration and also failed to produce any copy of acknowledgment in token of submissions of Form-17 - Held that: - There is no dispute as to the factum of assessment order passed by the Commercial Taxes Officer and the respondent has received the objections along with the xerox copy of Form-17 and assessment order. In that event, he should have verified or caused to be verified the assessment as to whether Form- 17 produced by the dealer is genuine or not. The matter is remitted back to the respondent to consider the claim of the petitioner on the basis of xerox copy of Form-17 produced to him - appeal allowed by way of remand.
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