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TMI Blog2025 (5) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... cular issued by the Commissioner is binding on the authorities? (C) Whether the Tribunal was legally justified in affirming the demand created under Section 3 B of the Act without establishing that the applicant has submitted false or wrong Form III B ?" 3. Learned counsel for the applicant-revisionist submits that the revisionist is a registered proprietorship concern and is engaged in the business of processing and dyeing of cloths and in terms of Section 4 B of the UP Trade Tax Act and Rule 25 B of UP Trade Tax Rules, the revisionist is entitled to purchase its raw material, processing material, consumable, packing material etc. on concessional rate of tax against Form III B issued by the department. He further submits that in the nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en complied with in its letter and spirit by the assessing authority. He further submits that negative onus cannot be imposed upon the revisionist and for the duty not discharged by the assessing authority properly, the revisionist cannot be penalized. He submits that Form III B has been obtained under due process by the Trade Tax Department and not by false or wrong declaration. He further submits that the authorities, while passing the order, have not recorded any finding justifying the action against the revisionist that Form III B has been issued falsely or wrongly and in the absence thereof, the impugned order cannot be justified. 6. Per contra, learned ACSC supports the impugned order and submits that the revisionist was well aware f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment year, the order has been passed, as a whole, holding liability for short payment of tax. Section 3 B of the Act contemplates a provision for realizing in short payment of tax. If the assessing authority found that there was a short payment of tax that ought to have been attributed to the respective form on which he alleges short payment of tax. A general order for complete assessment year cannot be passed. The assessing authority was required to pin point the form used in the particular assessment year for alleging short payment of tax. 11. Section 3 B of the Act is quoted hereunder:- 3B. Title : Liability on issuing false certificates, etc. Notwithstanding anything to the contrary contained elsewhere in this Act and without prej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration not been issued. 13. In other words, if the registered dealer in a particular transaction issued a certificate on the intent on which no tax is levied or concessional tax was levied then for the balance amount, if found to be paid, can be realized on such certificate or declaration. The word 'such certificate or declaration' clearly shows that every certificate or declaration has to be looked into independently and for each default, if any, separate order has to be passed. For the complete assessment year, no common order can be passed. The legislature in its wisdom has not used the word 'certificates or declarations' for such transaction to which only one order can be passed. 14. Further the record shows that the circular date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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