1989 (2) TMI 391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se is that additional evidence has been admitted by the Tribunal as a matter of course, i.e., without adhering to the conditions prescribed by regulation 11 of the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957. Regulation 11 is practically in the same terms as Order 41, rule 27 of the Code of Civil Procedure, 1908. It is evident that any additional evidence can be admitted only in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he explanation offered by the assessee for not filing the "C" forms before the assessing authority. It would of course have been proper if the Tribunal had given reasons more elaborately. But we are satisfied that in the circumstances of this case, there has been no violation of regulation 11 of the aforesaid Regulations. We may also mention that the filing of "C" forms is governed by rule 12(7) ....