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1960 (4) TMI 47 - SC - VAT and Sales TaxWhether the appellant, Messrs Chandaji Kubaji and Company, Guntur, was entitled to apply under section 12-A(6)(a) of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939) as applied to Andhra, for a review of an order of the Appellate Tribunal made under sub-section (4) of section 12-A of the said Act? Held that:- In the appeals before us there was intentional withholding or suppression of evidence. In one case, the materials were not produced on the plea that they were written in Gujarati and nobody was available to instruct counsel in English or Telugu and in the other, on an equally specious plea that the correspondence was mixed up with other records for about two years. These two appeals can be disposed of on this short ground that the appellant was not entitled to ask for review under section 12-A(6)(a) by reason of his own deliberate negligence and intentional withholding of evidence. Appeal dismissed.
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