(1.) HEARD Sri Rakesh Ranjan Agarwal, learned Senior Advocate, assisted by Sri Suyash Agarwal, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel for the respondent. Revision is admitted on the following questions of law:
(2.) WITH the consent of learned counsel for the parties, this revision is finally heard.
(3.) AGGRIEVED with the assessment order dated 31st March, 2011, the applicant filed First Appeal No. 243/2011 before the Additional Commissioner Grade -H, (Appeals) Commercial Tax, Mirzapur who dismissed the appeal vide order dated 21st June, 2011 observing that the aforesaid six Forms -F were not issued by the prescribed authority to M/s. Rajdhani Traders, Delhi and M/s. Rakhika Enterprises, New Delhi rather these forms are either stolen or forged and as such no benefit of these form can be given to the applicant.