Condonation of minor Form A-9 omissions upheld; tax officer could reconsider turnover deduction claim afresh.

The Tribunal was justified in directing the Commercial Tax Officer to reconsider the assessee's turnover deduction claim after condoning omission to furnish some particulars in Form A-9 under Rule 18(3-A). The direction did not grant the deduction itself or interfere with the officer's discretion; it only recognised authority to condone a delay or omission and decide the claim afresh. As the omission was of a minor nature and the relevant quantities could still be verified from the materials on record, no jurisdictional error or legal impropriety was shown. The revision therefore required no interference.

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Issues: Whether the Appellate Tribunal was justified in directing the Commercial Tax Officer to reconsider the assessee's claim for deduction of turnover after condoning the omission to furnish some particulars in Form A-9 under Rule 18(3-A) of the Turnover and Assessment Rules.

Analysis: The direction of the Tribunal did not itself grant the deduction or usurp the Commercial Tax Officer's discretion. It only clarified that the officer had authority under sub-rule (3-A) to condone the delay or omission in furnishing particulars and to consider the claim afresh. The omission related to particulars of a minor nature, while the accounts were otherwise maintained correctly and the relevant quantities could be ascertained from the materials furnished. No jurisdictional error or legal impropriety was shown so as to justify interference in revision.

Conclusion: The Tribunal's order called for no interference in revision, and the Government's petition failed.

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