Mandatory rebuttal for additional evidence blocks concessional tax relief where Form C was admitted without hearing the assessing authority.

Additional evidence admitted in appeal must satisfy the statutory conditions under section 12B of the U.P. Trade Tax Act, 1948, and the assessing authority must be given a reasonable opportunity to challenge it. Where Form C was taken on record without affording rebuttal to the assessing officer, concessional tax treatment based on that form could not be sustained. The absence of a separate objection by the State Representative did not cure the procedural defect, because compliance with section 12B is mandatory. The appellate orders were therefore held illegal and the matter required fresh consideration after giving the assessing authority an opportunity of rebuttal.

---

---

Issues: Whether concessional rate of tax could be granted on the basis of form C produced as additional evidence in appeal without giving the assessing authority an opportunity to rebut it.

Analysis: Section 12B of the U.P. Trade Tax Act, 1948 permits additional evidence on appeal or revision only when statutory conditions are met and, once such evidence is taken on record, reasonable opportunity of challenge or rebuttal must be given to the assessing authority. The first appellate authority admitted form C as additional evidence but did not afford any rebuttal opportunity to the assessing officer. The view that the absence of an objection by the State Representative cured this defect was rejected, because compliance with the statutory mandate under section 12B is obligatory and cannot depend on whether the issue was separately pressed by the departmental representative.

Conclusion: Concessional tax benefit on the basis of form C could not be sustained without giving the assessing authority an opportunity of rebuttal, and the appellate orders were illegal.

Final Conclusion: The matter required fresh consideration by the first appellate authority after complying with the mandatory rebuttal requirement under section 12B, and the revisions succeeded.

---