TaxTMI 
TaxTMI 
2009 (10) TMI 852
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....f law has been referred for the opinion of this court: "Whether, on the facts and circumstances of the case, there is any legal evidence to fix the higher rates of dal and dal gram at Rs. 220 and Rs. 275 per quintal than the rates claimed by the assessee which were based on the certificate issued by the Market Committee, Tohana?" The facts are not in dispute. Original assessment of the petitioner-firm was finalised on March 20, 1981. Thereafter, some information from the record of Jind and Jamalpur Railway Station was collected and assessment was reopened under section 31 of the Haryana GST Act for reassessment and it was then finalised on August 27, 1982. The petitioner-assessee preferred an appeal, which was accepted and reassessmen....
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.... higher rates could not have been made the basis for calculation of the price of gram and gram dal. The assessee filed an application under section 42(1) of the Haryana GST Act before the Tribunal with a prayer to refer a number of questions of law claiming that those questions had emerged out of the order dated December 14, 1988 of the Tribunal to the High Court. However, the Tribunal declined the application with the observation that the questions claimed by the assessee were merely questions of facts and no question of law had emerged. Against that order of the Tribunal, the assessee filed an application before this court under section 42(2) of the Haryana GST Act and this court has accordingly directed the Tribunal to State the case ....
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.... the other hand has argued that once the Tribunal has referred to the record, it must be presumed that the rates of Rs. 220 to Rs. 275 in respect of gram and gram dal must be correct and authenticated. According to the learned State counsel, these rates cannot be controverted unless the petitioner had asked for the production of the same record to substantiate his argument. Shri Kaushik then submitted that even if the rates disclosed by the Market Committee from Rs. 155 to Rs. 160 are believed, it would still be subjected to incidental charges like dhami, dalali, market fee, handling charges, etc., and, therefore, the rates of Rs. 155 to Rs. 160 cannot be regarded as authentic. Having heard the learned counsel for the parties, we are of ....
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....79 of the Evidence Act is reproduced hereunder for facility of reference, which reads thus: "79. Presumption as to genuineness of certified copies.-The court shall presume (to be genuine) every document purporting to be a certificate, certified copy or other document, which is by law declared to be admissible as evidence of any particular fact and which purports to be duly certified by any officer (of the Central Government or of a State Government or by any officer (in the State of Jammu and Kashmir) who is duly authorized by the Central Government): Provided that such document is substantially in the form and purports to be executed in the manner directed by law in that behalf. The court shall also presume that any officer by whom a....