Disputed C forms and remand for verification of genuineness and compliance with law

Relief concerning disputed C forms was examined on the basis of whether the forms were properly supported and genuine. Because no specific defect in the two forms had been identified and the record showed no finding on the objection raised, the dealer was to be given an opportunity to establish that the duplicate forms matched the originals and were in order. The matter was remanded to the assessing authority to examine the two C forms and grant relief if they were found to comply with law.

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Issues: Whether the dealer was entitled to relief in respect of the two disputed 'C' forms and whether the matter should be remanded for their examination.

Analysis: The assessment disallowed relief on the ground that the two 'C' forms were not properly supported, but no specific defect in the forms was identified. The appellate record also showed that the objection to these forms had been raised, yet no finding had been recorded on that aspect. In these circumstances, the dealer was to be given an opportunity to establish that the duplicate forms corresponded to the originals and were genuine and in order.

Conclusion: The appeal was partly allowed, the order was modified, and the matter was remanded to the assessing authority to examine the two 'C' forms and grant relief if they were found to be in accordance with law.

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