TMI Blog1986 (2) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... said firm (hereinafter referred to as the assessee). The accounted version of the assessee is said to have been accepted by the Sales Tax Officer. However, the Sales Tax Officer had found that in respect of purchase worth Rs. 3,80,385.22 made through commission agent form III-C(3) was not submitted; hence he found these to be taxable in the hands of the assessee. Thus, after including the said turnover in the declared turnover by the assessee, the Sales Tax Officer determined the taxable turnover of foodgrains at Rs. 4,45,494.00 and levied tax of Rs. 17,819.76. A true copy of the assessment order dated 29th November, 1982, passed by the Sales Tax Officer, Kheri, is annexed as annexure No. 1 to this revision. Feeling aggrieved by this order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged by the learned counsel for the revisionist that after dissolution of the firm Sri Chedi Lal was looking after this case. He had fallen ill and was confined to bed being chronic patient of tuberculosis. He could not move about and was treated by a local doctor at Maigalganj, District Kheri. Learned counsel further urged that no counter-affidavit was filed on behalf of the department to controvert the facts alleged in the application, and, as such, the Tribunal, in the absence of any evidence to the contrary, erred in rejecting the medical certificate filed by Sri Chedi Lal. It was urged that in the absence of anything contrary on the record, the learned members of the Tribunal should have condoned the delay and decided the appeal on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alone be not a ground for rejecting the medical certificate. The said writing with different pen cannot mean that it was added subsequently at a later date and not at the time when the medical certificate was issued by the doctor. Sometimes it so happens that the ink of the pen gets exhuasted and some other pen is used for completing rest of the writing. Thus, writing in different pens in the said medical certificate could not be a ground for saying that it does not inspire confidence as there was no evidence in rebuttal to doubt the genuineness of the medical certificate issued by the physician attending Sri Chedi Lal, the same could not be rejected as has been done by the Tribunal. It is well-settled that the words "sufficient cause" s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
