SALES TAX OFFICER Vs. MEMBER APPELLATE TRIBUNAL

JUDGEMENT

(1.) THIS writ petition is filed by the Sales Tax Officer, Ward No. 40, New Delhi, questioning the order of the Sales Tax Appellate Tribunal, Delhi, dated October 8, 1992, in Appeal No. 53/sit/92-93 relating to the case of the assessee (2nd respondent ).

(2.) BY the order dated October 8, 1992 (annexure P2) the Tribunal modified the order of the Assistant Commissioner of Sales Tax dated March 27, 1992. The order of the Assistant Commissioner dated March 27, 1992 (annexure P10) was passed allowing the "petition" filed by the assessee and fresh opportunity was directed to be issued as provided in section 18 (2) of the Delhi Sales Tax Act, 1975 and the Sales Tax Officer was directed to issue the statutory forms asked for by the dealer, subject to the conditions imposed in an earlier order dated February 6, 1992 : " (a) the dealer furnishing registered dealer surety to the learned assessing authority's satisfaction for Rs. 3 lakhs (rupees three lakhs only) from non-limited firm. (b) the dealer is producing purchase documents and books of accounts. (c) all the forms being filled up completely and signed in the presence of learned assessing authority and being handed over to the selling dealer in the presence of the learned assessing authority. "