BHANWARLAL RAMSWAROOP GOYAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE applicant-assessee is a partnership firm carrying on business in grains, oil-seeds, pulses, etc. and is a dealer registered under the Madhya Pradesh General Sales Tax Act. The applicant-assessee has made this application under Section 44 (2) of the Madhya Pradesh General Sales Tax Act (hereinafter referred to as "the Act") praying that the learned Tribunal be required to make a reference of the questions numbering six, as stated in the application and reproduced hereunder :

(2.) IN the assessment of the assessee-firm to Madhya Pradesh general sales tax in respect of turnover of sales for the period 1978-79, the assessee's claim in respect of tax-paid goods to the extent of Rs. 7,50,000 was rejected by the assessing authority. In appeal, before the Appellate Assistant Commissioner, the bills relating to the tax-paid goods Were not produced under Section 39a of the Act. A second appeal filed by the assessee was dismissed by the Appellate Tribunal (Board of Revenue) by its order dated 22nd May, 1984. In the second appeal before the Appellate Tribunal, certain bills were produced by the assessee, but the same were not considered. It was, however, not the contention of the assessee before the Tribunal that no opportunity was afforded to the assessee for production of those bills before the Appellate Assistant Commissioner.

(3.) THE assessee sought a reference under Section 44 (1) of the Act of the six questions as stated in the petition before us. The learned Tribunal has declined to refer the first four questions on the ground that they do not raise any question of law and has refused to refer the other two questions as they do not arise out of the Tribunal's order in appeal. The assessee has, therefore, filed the present petition under Section 44 (2) of the Act.