https://www.taxtmi.com/caselaws?id=157009 A supporting certificate for use of a Matador vehicle in electricity generation, transmission and distribution could not be rejected as unreliable without proper verification. The Tribunal had retained the penalty only for that vehicle, but the record indicated use for transporting material, maintaining distribution lines and substations, and attending complaints. Because no independent enquiry was undertaken and the matter was not remitted for verification, the adverse finding was unsupported and breached natural justice. The matter was therefore remanded to the Tribunal for a fresh enquiry into the correctness and reliability of the certificate. en-us Fri, 27 Mar 1992 00:00:00 +0530 Fri, 27 Sep 2013 16:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157009 A supporting certificate for use of a Matador vehicle in electricity generation, transmission and distribution could not be rejected as unreliable without proper verification. The Tribunal had retained the penalty only for that vehicle, but the record indicated use for transporting material, maintaining distribution lines and substations, and attending complaints. Because no independent enquiry was undertaken and the matter was not remitted for verification, the adverse finding was unsupported and breached natural justice. The matter was therefore remanded to the Tribunal for a fresh enquiry into the correctness and reliability of the certificate. Case-Laws VAT and Sales Tax Fri, 27 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157009