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| The Tax Publishers 2019 TaxPub(VAT) 0441 (All-HC) CENTRAL SALES TAX (U.P.) RULES, 1957
Rule 8A
The first appellate authority had to consider whether the correction being sought to be made by assessee was such as might be treated as minor omission or mistake. Claim made by assessee on the strength of the forms wherein corrections have been sought for, was in any way in doubt. Since that correction would have been made subsequent to the submission of the remand report, first appellate authority could thereafter call for a second remand report from AO with respect to correction that may have been made by assessee on statutory declaration forms 'C' and 'F'.
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Submission of declaration or certificate to the officer and matter incidental thereto - - -
The grievance of assessee was with respect to non acceptance of four statutory declaration forms of which there were Form 'C' with respect to transactions of sales performed with registered dealers outside the State and one was Form 'F' with respect to transaction of stock transfer of goods outside the state. Admittedly, it had remained from assessee to produce or file the statutory declaration forms 'C' and 'F'. However, in the course of the first appeal proceedings, assessee filed an application under section 12B of U.P. Trade Tax Act 1948 to bring on record the four statutory declaration forms by way of additional evidence to cover the three transactions of inter state sales tax and one transaction of stock transfer. It was also on record that application to lead additional evidence was allowed after a remand report had been called from AO which remand report was submitted in the first appellate proceedings. While the additional evidence was, thus, taken on record, the first appellate authority did not grant benefit to the assessee against three Forms 'C' and Form 'F'.Held: Once the application under section 12B was allowed by the first appellate authority in the context of the power of that authority which is co-extensive with that of AO, applicability of rule 8A (4) of the Rules could not have been restricted so as to not allow for any minor omission or mistake to be corrected in the record during the first appeal proceedings. The first appellate authority had to consider whether the correction being sought to be made by assessee was such as might be treated as minor omission or mistake. Claim made by assessee on the strength of the forms wherein corrections have been sought, was in any way in doubt. Since that correction would have been made subsequent to the submission of the remand report, first appellate authority could thereafter call for a second remand report from AO with respect to correction that may have been made by assessee on statutory declaration forms 'C' and 'F'.
REFERRED :
FAVOUR : Matter remanded
A.Y. :
IN THE ALLAHABAD HIGH COURT
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