N A TRADERS Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Heard learned counsel for the applicant and the learned Standing Counsel.

(2.) The learned Tribunal, by the impugned order dated March 14, 2001 has not accepted the claim of the applicant on the ground that the applicant failed to submit form III-A. Learned counsel for the applicant submitted that the applicant had in fact received form III-A and it wanted to submit before the Tribunal but the applicant could not get an opportunity. The applicant has annexed form III-A in this revision.

(3.) Considering the facts and circumstances of the case and after hearing learned counsel for the parties I am of the view that the applicant may submit form III-A before the Tribunal. In case the form III-A is submitted the department shall get an opportunity to submit its objection and submit any evidence in rebuttal.