Acceptance of additional documents in check post proceedings cannot be refused without reasons when relevance to the consignment must be examined.

In proceedings under section 13-A(6) of the U.P. Sales Tax Act, the Assistant Commissioner had to consider the documents tendered by the dealer so their relevance to the consignment could be examined. Refusing to accept them without reasons was unsustainable, especially where the dealer explained that the papers had been left behind by mistake and could not be produced at the check post. The authority was not exercising appellate jurisdiction, and section 12-B did not bar consideration of the additional material. The order was quashed and the representation had to be decided afresh on the basis of those documents.

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Issues: Whether the Assistant Commissioner was justified in refusing to accept the documents tendered by the petitioner in proceedings under section 13-A(6) of the U.P. Sales Tax Act, 1948, and whether the refusal and consequent order were liable to be quashed.

Analysis: The representation under section 13-A(6) was required to be decided on the basis of the documents sought to be produced so that their relevance to the consignment could be examined. The Assistant Commissioner rejected the documents without assigning reasons, although the petitioner's case was that they had been left behind by mistake and could not be produced at the check post. The authority was not acting in appellate jurisdiction, and section 12-B was not a bar to considering the documents; even otherwise, the explanation given for non-production brought the matter within the permissible basis for accepting additional material.

Conclusion: The refusal to accept the documents was unsustainable, and the impugned order was quashed with a direction to decide the representation afresh after taking those documents into consideration.

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