Additional evidence under trade tax law turns on due diligence; belated Form C could be considered where promptly produced.

Section 12B of the U.P. Trade Tax Act allows additional evidence where the party shows due diligence or where earlier refusal by the assessing authority prevented production. Form C was obtained only during the pendency of the second appeal, and the application to file it was made immediately thereafter. On those facts, due diligence was satisfied, and the Tribunal was required to consider the request in accordance with law. The refusal to entertain the application was therefore not sustainable, and the assessee was entitled to seek admission of Form C as additional evidence.

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Issues: Whether the assessee was entitled to produce Form C as additional evidence under section 12B of the U.P. Trade Tax Act, 1948 on showing due diligence, and whether the Tribunal's refusal to entertain the application was sustainable.

Analysis: Section 12B permits additional evidence only where the assessee either could not produce it earlier despite due diligence or the assessing authority wrongly refused to accept it. Form C was received by the assessee only during the pendency of the second appeal, and the application to place it on record was moved immediately thereafter. On these facts, the requirement of due diligence stood satisfied, and the Tribunal ought to have considered the request in accordance with law.

Conclusion: The assessee was entitled to the benefit of section 12B, and the order refusing to permit production of Form C was not sustainable.

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