1992 (1) TMI 334

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..... t verified by the assessing authority, as correct. The file of the department was called for from Shri Bapna and from the perusal of the file, in the order sheet at page 2, it is evident that the signatures of the assessee are obtained at such a distant place which gives a prima facie impression that the order sheet was got signed blank, otherwise there was no justification for signature at such .....

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..... dmission of said statement could have been examined by the Sales Tax Tribunal. The mistake of the officer in not verifying the statement shows that the said statements were not accepted as a correct one and are not admissible in law. The provisions of section 22(6)(b) require an inquiry by the officer. If there is an admission of the assessee of the guilt, then it could have been contended by the .....

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