Destroyed tax records and duplicate vouchers were accepted for fresh consideration, with no insistence on original documents.

Where a taxpayer's factory records were destroyed by fire, the authority could not insist on original purchase bills, account books or other original documents as a condition for issuing declaration forms. Duplicate carbon copies of the purchase vouchers, supported by xerox copies, were treated as sufficient for fresh consideration, and the applicant was entitled to reapply on that basis. The assessing authority was directed not to demand further documents once those duplicate records were produced.

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Issues: Whether, in the circumstances of destruction of the applicant's records by fire, the appropriate officer could insist on production of original purchase bills, account books and other documents before issuing declaration forms, and whether the applicant was entitled to fresh consideration on the basis of duplicate carbon copies of purchase vouchers.

Analysis: The application was treated as a substitute for a writ petition under Articles 226 and 227 of the Constitution of India in view of Section 8 of the West Bengal Taxation Tribunal Act, 1987 and the exclusion of High Court jurisdiction under Article 323B of the Constitution of India. On the facts, the applicant's factory and records had been destroyed by fire, and the earlier rejection of declaration forms rested on the inability to produce original books and vouchers. The disposal accepted that duplicate carbon copies of the original purchase vouchers, together with xerox copies, would suffice for fresh consideration, and that no further documents should be insisted upon by the assessing authority.

Conclusion: The applicant was entitled to file a fresh application and the appropriate officer was directed to issue the declaration forms without requiring any other documents once the duplicate carbon copies of the original purchase vouchers were produced.

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