TMI Blog2019 (7) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... way in doubt - since that correction would have been made subsequent to the submission of the remand report, the first appellate authority could thereafter call for a second remand report from the Assessing Officer with respect to the correction that may have been made by the assessee on statutory declaration forms 'C' and 'F'. Submission of second copy of the statutory form 'C' No.8986892 - HELD THAT:- It remains undisputed that under Rule 12 of the Central Sales Tax (U.P.) (Registration and turnover) Rules 1957, all three copies, namely, the original, duplicate and the counter foil copies of Form 'C' are filled simultaneously by the purchasing dealer. Thus, the same always remains open to verification at all times. The fact that the assessee claimed to have furnished the duplicate copy in place of the original along with his application filed under Section 12-B of the Act owing to certain misunderstandings or mistake by his counsel and he was willing to produce the original copy, the mistake committed by the assessee would not have been fatal keeping in mind Rule 8-A (4) of the Rules. Even those mistake would remain a minor mistake or omissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1956 (hereinafter referred to as the Act), during the original assessment proceedings for A.Y. 2002-03. 5. However, in the course of the first appeal proceedings arising from assessing order dated 31.3.2005, the assessee filed an application under Section 12 B of the U.P. Trade Tax Act 1948 to bring on record the four statutory declaration forms by way of additional evidence to cover the three transactions of inter state sales tax and one transaction of stock transfer. As far the other transactions that were also subject matter of dispute before the first appellate authority, at present there is no issue between the parties. 6. It is also on record that the application to lead additional evidence was allowed after a remand report had been called from the assessing officer which remand report dated 12.04.2006 was submitted in the first appellate proceedings. While the additional evidence was, thus, taken on record, the first appellate authority did not grant benefit to the assessee against three Forms 'C' bearing nos.2379947, 12932119 and 8986892 and Form 'F' bearing No. 170117. The reason given by the first appellate authority to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the claim made by the assessee with respect to the transactions. 9. Learned Standing Counsel on the other hand, submits that it was the responsibility of the assessee to have filed the necessary statutory forms in support of his claim for concession at the stage of assessment itself. In the instant case, in the first place, the assessee failed to avail that opportunity and did not file the necessary statutory forms. In any case, at the stage of first appeal, the assessee's application under Section 12-B of the Act was allowed. At that stage the assessee ought to have brought on record such evidence as would clearly establish his claim. The deficiencies noted by the first appellate authority in the statutory declaration forms filed before that authority, are not minor omissions or mistakes but are such as clearly establish the inadequacy or incompleteness of the claim made by the assessee. Therefore, the first appeal authority had rightly rejected the claim made by the assessee on the strength of four declaration forms. In any case, the Tribunal had granted sufficient relief with respect to one such form where the registration number of the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the Rule 8- A (4) of the Rules, if the first appellate authority had allowed such omissions and corrections to be made to include the details of the registration number and its effective date. To do that would not obstruct any enquiry that would have followed. In fact, since that correction would have been made subsequent to the submission of the remand report, the first appellate authority could thereafter call for a second remand report from the Assessing Officer with respect to the correction that may have been made by the assessee on statutory declaration forms 'C' and 'F'. 12. In so far as the issue of submission of second copy of the statutory form 'C' No.8986892 is concerned, again neither there is any enquiry to doubt the genuineness or true nature of the transaction nor there is any satisfaction contained in any of the orders that the second copy of the statutory declaration form 'C' in question was not genuine under the scheme of the Act and the Rules framed therein Form 'C' issued in triplicate. While the counterfoil copy is retained by the issuing dealer, the original and the duplicate copies ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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