1996 (1) TMI 413

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....re the assessment of the case?" Facts giving rise to the aforesaid question may first be noticed. One M/s. Manchanda Metal Works, Jagadhari filed a complaint with the Assessing Authority to the effect that it had been delivered a consignment of goods against receipt No. 10002 dated June 28, 1975 in which M/s. Vijay Metal Works, Delhi had been mentioned as consignor and the complainant as consignee. M/s. Sardar Metal Store, Jagadhari the respondent herein (for short, "the assessee") claimed those goods stating that on account of negligence of the transporters those had been wrongly delivered to the complainant. The assessee requested the Assessing Authority to release the goods. Thereupon the Assessing Authority directed the assessee to ....

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..... The State of Haryana filed an application under section 42(1) of the Act requiring the Tribunal to refer the aforesaid question of law to this Court which was allowed. This is how the matter is before us for answering the aforesaid question of law. Since the answer to the question referred to us depends upon the interpretation of section 48 of the Act as it stood at the relevant time the same is reproduced hereunder for facility of reference: "48. Failure to maintain correct accounts and to furnish correct returns.If a dealer has maintained false or incorrect accounts with a view to suppressing his sales, purchases or stocks of goods, or has concealed any particulars of his sales, purchases, or has furnished to, or produced before, any ....