2013 (1) TMI 692

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..... ng Counsel,. ANIL KUMAR J.-Heard Sri Pradeep Agrawal, learned counsel for revisionist, Sri Sanjiv Sankhdhari, learned Additional Chief Standing Counsel and perused the record. As the controversy involved in the present case is trivial in nature so with the consent of learned counsels for the parties present today, the present revision is finally heard at the admission stage. Facts in brief as .....

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..... eptember 16, 2009 (annexure No. 5) the Tribunal dismissed the second appeal as well as the application moved by the revisionist under section 12B of the Act. Sri Pradeep Agrawal, learned counsel for the revisionist, while challenging the impugned order submits that the action on the part of the Tribunal thereby dismissing the second appeal by means of the impugned order dated September 16, 2009 a .....

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..... he part of authorities concerned/Tribunal in passing the order dated September 16, 2009, dismissing the second appeal as well as application under section 12B of the Act filed by the revisionist. I have heard learned counsel for parties and perused the record. In order to decide the controversy of the present case, it will appropriate to go through the relevant provisions as provided under secti .....

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..... n possession of the form C and after receiving he immediately moved an application in order to bring the same on record. So, the said exercise on his part is within the ambit and scope of "due diligence", thus he is entitled to get the benefit of the provisions of sub-section (ii) of section 12B of the Act. Hence, the impugned order dated September 16, 2009 passed by the Tribunal in second appeal .....

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..... filed before the Tribunal for the first time. In case, if form C are found to be correct, benefit of concessional rate of tax will be allowed and in case, if they are not found correct, benefit of concessional rate may not be allowed and for which reasons may be recorded." For the foregoing reasons, the order dated September 16, 2009 passed by Trade Tax Tribunal in Second Appeal No. 124 of 2008 .....

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