1994 (5) TMI 236

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....d in the business of electrical goods, seeks a writ of certiorari for quashing: (1) order dated June 24, 1987, passed by respondent No. 1-Commissioner of Sales Tax, (2) order dated November 13, 1987, passed by respondent No. 4-Sales Tax Officer, (3) order dated April 28, 1988, passed by respondent No. 2-Assistant Commissioner of Sales Tax and orders dated August 11, 1989 and April 20, 1992, passed....

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....titioner and certain more additional items were incorporated therein. It was alleged that on November 11, 1985, that is, after more than three years of the amendment of the registration certificate with respect to the addition of items and entering of the premises at Katra Lachhu Singh as warehouse/godown, a fire broke out at the said premises and its books of accounts as also certain ST-1 forms g....

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....of the petitioner where he could keep its books of accounts. The rectification application was also rejected by the Sales Tax Officer. Petitioner's appeals against the rejection of its application under rule 7(3) of the Rules as also against the order passed by the Sales Tax Officer rejecting rectification application were dismissed. The petitioner carried the matter further in appeal to the Sales....

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.... factual as well as legal errors apparent from the record and, therefore, needed to be reviewed. The Tribunal, vide its order dated April 28, 1992, held that in the garb of the review application, the petitioner was seeking reappraisal of the same facts which had been duly considered by the Tribunal while deciding its appeal on August 11, 1989, which was beyond the scope of review. Accordingly pet....