M/S. PERFECTPAC LTD. Vs. COMMISSIONER, COMMERCIAL TAX

JUDGEMENT

(1.) Learned counsel for the applicant points out that assessing authority raised demand of tax, on the ground that Form C, Form F, Form H was not filed during the course of assessment proceedings. Such forms have subsequently been filed along with an application to entertain additional evidence in the pending appeal arising out of assessment order. The assessee has also deposited tax to the extent Form C has not been filed in appeal. Submission is that in such circumstances, entire amount of tax payable has already been deposited, and therefore, the direction of the Tribunal to deposit 5% of the disputed tax amount is not warranted.

(2.) Learned Standing Counsel does not dispute the factual averments advanced by the learned counsel for the applicant with reference to the findings returned in the order of the Tribunal itself.

(3.) Considering the facts and circumstances, as well as finding returned in the order of the Tribunal, it would be appropriate to provide in the interest of justice that the appeal filed by the assessee be heard on merits, without insisting upon the assessee to deposit any amount of tax. The revisionist, however, shall deposit security other than cash or bank guarantee. The revision stands disposed off accordingly.