1992 (1) TMI 334

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.... the penalty of Rs. 4,608 levied under section 22(6) on the ground that the statements recorded were not verified by the assessing authority, as correct. The file of the department was called for from Shri Bapna and from the perusal of the file, in the order sheet at page 2, it is evident that the signatures of the assessee are obtained at such a distant place which gives a prima facie impressi....

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....tained and the officer has verified them as read over and accepted by the assessee then the question of admission of said statement could have been examined by the Sales Tax Tribunal. The mistake of the officer in not verifying the statement shows that the said statements were not accepted as a correct one and are not admissible in law. The provisions of section 22(6)(b) require an inquiry by the ....