COMMISSIONER OF SALES TAX Vs. MADANLAL RAM VILAS

JUDGEMENT

(1.) THIS reference under Section 44 (1) of the M. P. General Sales Tax Act, 1958 is at the instance of the Department to answer the following question of law, namely :-

(2.) THE dealer was assessed to sales tax for the year 1961-62 by the Sales Tax Officer, Durg, vide his order dated 29th June, 1964. In this assessment order, the Sales Tax Officer accepted certain C forms submitted by the dealers, even though they were deficient in material particulars, on the basis of letters of the buyers produced by the dealer in which the deficient particulars had been mentioned. The case was reopened by the Sales Tax Officer under Section 19 (1) of the M. P. General Sales Tax Act read with Section 9 (2) of the Central Sales Tax Act on the ground that defective C forms were accepted in the order of initial assessment dated 29th June, 1964. By order dated 13th November, 1969, reassessment was made rejecting the defective C forms and additional tax giving rise to an additional demand of Rs. 8,022. 07 was levied.

(3.) THE dealer filed a revision to the Deputy Commissioner of Sales Tax, Raipur, against the order of reassessment under Section 39 (1) of the M. P. General Sales Tax Act, 1958. By order dated 18th June, 1970 the Deputy Commissioner of Sales Tax directed the Sales Tax Officer to admit only such C forms from a particular dealer in which the date and registration number of the purchasing dealer is given in another C form of the same dealer filed in the same case and not those, which did not fall in this category. The case was, therefore, remanded by this order passed in revision to the Sales Tax Officer. After the remand, the Sales Tax Officer found only one C form which satisfied the condition mentioned in the order of remand passed in revision and accepting it as valid reduced the additional demand to the sum of Rs. 6,664. 87. The order of the Sales Tax Officer after remand is dated 12th October, 1970.