2007 (9) TMI 543

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....U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") are directed against the order of the Tribunal dated June 13, 2003 for the assessment years 1993-94 and 1994-95. Heard Sri K.M. Sahai, learned Standing Counsel and Sri Kunwar Saksena, learned counsel appearing for the opposite party. Sri K.M. Sahai, learned Standing Counsel, submitted that the dealer for the first time filed cer....

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....it has not been challenged by the Revenue before the appellate authority the acceptance of form "C" was justified. Learned counsel for the opposite party relied upon the order of the Tribunal. Having heard learned counsel for the parties. I have perused the order of the Tribunal and authorities below: Section 12B of the Act reads as follows: "Section 12B. Additional evidence on appeal ....

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.... the first appellate authority after admitting form C as an additional evidence to provide opportunity of rebuttal to the assessing officer. A perusal of the order of the first appellate authority reveals that no such opportunity was given as required under section 12B of the Act. The view of the Tribunal that the State Representative should have put the issue for challenge before the appellate au....

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....essing authority is patently illegal. The matter is remanded back to the first appellate authority to decide the appeals afresh and consider the claim of the concessional rate of tax against form C which have been filed as an additional evidence in appeal after giving opportunity of rebuttal to the assessing authority, as required under section 12B of the Act. In the result, both the revisions ....