COMMISSIONER, TRADE TAX Vs. TULLU MOTORS PRIVATE LIMITED

JUDGEMENT

(1.) The present revisions under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") are directed against the order of the Tribunal dated June 13, 2003 for the assessment years 1993-94 and 1994-95.

(2.) Heard Sri K. M. Sahai, learned Standing Counsel and Sri Kunwar Saksena, learned Counsel appearing for the opposite party.

(3.) Sri K. M. Sahai, learned Standing Counsel, submitted that the dealer for the first time filed certain form C before the Deputy Commissioner (Appeal) V, Trade Tax, Varanasi as an additional evidence under Section 12B of the Act. The first appellate authority has admitted form C as an additional evidence and allowed the benefit of such form C without giving opportunity of rebuttal to the assessing authority. The Revenue filed appeal against the order of the first appellate authority and challenged the order on the ground that the benefit of form C was allowed without giving opportunity of rebuttal as required under Section 12B of the Act. He submitted that the Tribunal has illegally dismissed the appeal with the observation that at the time of hearing State Representative was present and it was the duty of the State Representative to put this issue before the appellate authority and if it has not been challenged by the Revenue before the appellate authority the acceptance of form "C" was justified.