1986 (7) TMI 379

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.... govern the disposal of Miscellaneous Civil Case No. 294 of 1984 (Basantilal Babulal, Neemuch v. Commissioner of Sales Tax, M.P., Indore). 2.. This is an application under section 44(2) of the M.P. General Sales Tax Act read with section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Entry Tax Act) to require the Appellate Tribunal to make a reference to th....

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....d required the assessee to show cause as to why tax at full rate be not levied and why penalty be not imposed in accordance with the rules. The assessee denied that any transactions were made benami. However, without giving any opportunity to the assessee to cross-examine the witnesses whose evidence was relied on and used by the assessing authority for the purpose of making the best judgment asse....

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....ine the witnesses whose evidence was relied upon by the assessing authority in coming to the conclusion that the assessee had made benami purchases which were, therefore, added to the taxable turnover. The Tribunal, in its order repelled the contention of the assessee on the ground that the assessee had not sought opportunity to cross-examine any witness and dismissed the appeals. The assessee, be....

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....unal was right in law in holding that the assessing authority was not bound to afford to the petitioner the opportunity to cross-examine the witnesses as the same was not asked for by the petitioner? (2) Whether, on the facts and in the circumstances of the case, the finding in regard to the alleged transactions is vitiated in law? 9.. We accordingly direct the Tribunal to make a reference, ....