Statutory tax adjustment must follow prescribed procedure; C-form and interest issues were treated separately on the record.

Statutory adjustment or reimbursement of tax under section 29-B of the U.P. Sales Tax Act had to be sought by a separate written application before the assessing authority, and revision could not be used to obtain that relief directly. A plea that C forms were not allowed to be furnished failed because the record did not show a request that was made and refused, and no supporting affidavit established denial of opportunity. The liability to interest was left open because the Tribunal had not examined that issue, so the matter required rehearing and a fresh finding.

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Issues: (i) whether the assessee could, in revision, claim adjustment of tax to the net rate of 4 per cent under section 29-B of the U.P. Sales Tax Act without making the prescribed separate application to the assessing authority; (ii) whether relief could be granted on the plea that no proper opportunity was given to furnish C forms for a part of the turnover; and (iii) whether the question of liability to interest required rehearing because it had not been examined by the Tribunal.

Issue (i): whether the assessee could, in revision, claim adjustment of tax to the net rate of 4 per cent under section 29-B of the U.P. Sales Tax Act without making the prescribed separate application to the assessing authority.

Analysis: The statutory scheme contemplated a distinct written application before the assessing authority for reimbursement or adjustment. That procedure had to be followed in the manner prescribed by law. The revision court declined to entertain the claim directly, leaving the assessee to pursue the statutory remedy.

Conclusion: The claim for adjustment under section 29-B could not be granted in the revision and was held to lie before the assessing authority by separate application.

Issue (ii): whether relief could be granted on the plea that no proper opportunity was given to furnish C forms for a part of the turnover.

Analysis: The record of the Tribunal did not show that any such request had been made, and no supporting affidavit was filed to establish denial of opportunity. In the absence of material showing that the request was made and refused, the plea could not be accepted.

Conclusion: No relief was granted on the ground of alleged denial of opportunity to produce C forms.

Issue (iii): whether the question of liability to interest required rehearing because it had not been examined by the Tribunal.

Analysis: The Tribunal had not recorded a finding on the commencement and extent of interest liability. Since the issue remained unadjudicated, the matter required reconsideration in light of the applicable legal position.

Conclusion: The interest issue was set aside and remitted for rehearing and a fresh finding.

Final Conclusion: The revision was allowed only in part. The assessee obtained no relief on the tax adjustment and C-form issues, while the interest question was sent back for fresh decision.

Ratio Decidendi: A claim for statutory adjustment or reimbursement must be pursued through the procedure specifically prescribed by the taxing statute, and a court in revision will not grant such relief directly when the statutory application has not been made.

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