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TMI Blog1990 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ed State Representative. The applicant has filed affidavit-in-reply this day. Let it be kept with the record of this case. The applicant has also filed an application praying for adding Hindusthan Motors Limited as pro forma respondent. Having heard both sides, we do not feel that Hindusthan Motors Limited should be added as pro forma respondent and accordingly, the prayer is rejected. 2.. Briefl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Assistant Commissioner that the company had procured fresh declaration forms from Hindusthan Motors Limited and the same might be considered at the stage of appeal so that the claim might be allowed on the basis of those fresh declaration forms. The applicant also produced before the Assistant Commissioner the old amended declaration forms. The Assistant Commissioner refused to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Tax Officer for a fresh consideration saying that the fresh declaration forms which were also disallowed by the Tribunal below should not be rejected merely on the ground that they were procured later on or that the original purchase order was amended long after the date of that order. Neither the learned Advocate for the applicant nor Mr. D. Majumdar, the learned State Representative has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the assessment order was made or that the original purchase order was amended after a long period will not stand in the way of consideration of all these fresh declaration forms. The Commercial Tax Officer, however, is directed to complete the fresh assessment within one year, if not earlier. The case is thus disposed of. No order is made as to costs.
Case disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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