1986 (7) TMI 379

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....ous 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 this Court the questions of law raised....

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....o 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 assessment, the assessing authority passed the....

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....on 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, being aggrieved by the appellate order of the Tr....

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....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, stating the questions of law referred to above. 10.. As....