Whether the tax which has been deposited by the applicant proof...

Whether the tax which has been deposited by the applicant proof of the same were already on record the Tribunal was justified even in not giving the benefit of the same? - The State is not an unscrupulous tax collector. In face it accounts for every rupee that the tax payer deposits with it. Merely because the assessee-revisionist may not have claimed the deposit in the original returns would be of no consequence as to computation of outstanding demand - Against the Tribunal has erred in refusing to allow such verification exercise. Accordingly the question of law is answered in the negative and in favour of the assessee-revisionist and against the revenue. - HC