1954 (1) TMI 22

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.... the extent of Rs. 19,93,937-9-6. This was the amount included in the returns submitted in Form A-9, but the Commercial Tax Officer declined to consider the claim on the ground that all the particulars required in Form A-9 had not been furnished. On appeal, the Tribunal pointed out that under sub- rule (3-A) of rule 18, the Commercial Tax Officer had ample jurisdiction to condone the delay in the ....

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....ut that the exercise of that discretion was not judicious. And after pointing out the true inter- pretation of sub-rule (3-A), the Tribunal directed the Commercial Tax Officer to go into the whole question again after condoning the failure to mention the particulars required, particulars of a comparatively minor nature in the circumstances of this case. We are unable to see anything wrong in the e....