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TMI Blog2014 (5) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... partment with regard to admissibility of new records before the Appellate Assistant Commissioner (CT) which is violation of Section 39-B(2) of the Tamil Nadu General Sales Tax Act, 1959 ? 2. Whether in the facts and circumstances of the case, the Appellate Tribunal is right in law in deleting the first sales of assets, sundry receipts and estimation of first sales of unserviceable articles ?" For consideration of the above questions, the following facts are referable. 2. Certain documents which were produced before the Appellate Assistant Commissioner while the appeal was heard were not produced by the assessee before the Assessing Officer. The documents were considered and taken into account by the Appellate Assistant Commissioner in or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason beyond the control of the dealer. The further grievance of the learned Government Advocate is that in spite of such a ground being raised in the appeal, the Tribunal failed to consider. 5.On the other hand, Mr.Ramanathan, learned counsel appearing for the respondent/assessee would submit that it is not as if that under Section 39B (2), the Appellate Assistant Commissioner should give reasons in writing as to the genuineness of the documents and as to the failure of the dealer to produce the documents in time before the Assessing Officer, as such satisfaction would be only in respect of such account, register, record or documents relating to the day-to-day transaction of the business; on the other hand, the documents produced before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontemplates that it is the duty of every dealer who is liable to pay tax under the Act to make available to the assessing authority any account, register, record or other documents relating to the day-to-day transaction of their business. However, before the Appellate Assistant Commissioner, the dealer would be entitled to produce additional documents, such as account, register, record or documents as mentioned in sub-section (1). Such a right is given to the dealer only in the circumstances where the dealer could not produce those documents before the assessing officer for the reasons beyond their control. Thus, sub-section (2) has three limbs. As far as the first limb is concerned, it gives a right to the dealer to produce the documents r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner should not have been relied upon. 9. That apart, before the Tribunal, the Revenue has raised the very same issue, namely, that the Appellate Assistant Commissioner ought not to have entertained these documents in terms of Section 39B(2). The Tribunal has also not considered the issue and there is no answer. In such event, the order of the Tribunal also should suffer. 10. The above provision came up for consideration before this Court in the case of State of Tamil Nadu v. Shah Moolchand Kasthurchand and Another, (2010) 33 VST 529, wherein this Court has also observed as follows:- " A reading of the abovesaid provision would show that clause (1) of the said section would make it clear that every dealer is to make available to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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