Adverse inference for non-production of C Forms sustains Tribunal remand in CST penalty proceedings.

Interference with a Tribunal's remand order in a penalty proceeding under the Central Sales Tax Act was declined because the petitioner did not produce the primary C Forms needed to verify its claim. In the absence of those statutory documents, the Court drew an adverse inference against the petitioner and found no sufficient basis to disturb the Tribunal's direction for fresh consideration. The revision petition was therefore dismissed, leaving the remand order in place.

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Issues: Whether interference was warranted with the Tribunal's remand order in proceedings relating to penalty under the Central Sales Tax Act, 1956.

Analysis: The petitioner's claim depended on the contents of the C Forms, but those forms were not produced before the Court. In the absence of the primary documents, the Court drew an adverse inference against the petitioner. The Tribunal had only remanded the matter for fresh consideration, and no sufficient ground was made out to disturb that course.

Conclusion: Interference was declined and the revision petition was dismissed.

Ratio Decidendi: Where the primary statutory forms are not produced for verification, an adverse inference may be drawn and the remand order will not be interfered with in revision.

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