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Nemi Chand Vimal Chand and Company Vs. Commissioner, Sales Tax - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberSales Tax Reference Nos. 349, 350 and 351 of 1969
Judge
Reported in[1971]27STC432(All)
AppellantNemi Chand Vimal Chand and Company
RespondentCommissioner, Sales Tax
Appellant AdvocateV. Sarup, Adv.
Respondent AdvocateStanding Counsel
Excerpt:
- - 3. in order to draw up a proper statement of the case it is advisable for the revising authority to draw up a draft statement of the case first and send a copy thereof to the dealer as well as the commissioner of sales tax inviting suggestions from the parties for amendment or modifications of the draft statement;.....the facts set out in the statement and which are already on the record.3. in order to draw up a proper statement of the case it is advisable for the revising authority to draw up a draft statement of the case first and send a copy thereof to the dealer as well as the commissioner of sales tax inviting suggestions from the parties for amendment or modifications of the draft statement; thereafter upon a proper hearing given to the parties, the revising authority should finalise the statement of the case. the statement of the case so finalised should then be submitted to this court for its opinion on the question of law set out therein.4. as, in our opinion, there is no proper statement of the case before us, we return the references to the additional judge (revisions) directing him to.....
Judgment:

R.S. Pathak, J.

1. In this and the connected references the statement of the case has been placed before us. It is a disappointing document. All that the Additional Judge (Revisions) Sales Tax has done is to set out the sequence of the proceedings taken before the assessing authority, the appellate authority and, thereafter, the revising authority. Finally, the two questions of law framed by this court in its order under Section 11(4) of the U. P. Sales Tax Act have been set out. Nowhere do we find any statement of the facts relevant for the decision of those questions.

2. A statement of the case contemplated by Section 11 of the Act is submitted upon a reference made in respect of a question of law arising out of an order under Section 10(3). That is an order made by the revising authority disposing of a revision application under Section 10(1). If a question of law arises out of such order and a reference is made to this court, the revising authority must submit a statement of the case setting out all the facts relevant for deciding that question. Those facts are the facts found by the revising authority or admitted between the parties. To the statement of the case must be appended copies of those documents which are necessary for properly appreciating the facts set out in the statement and which are already on the record.

3. In order to draw up a proper statement of the case it is advisable for the revising authority to draw up a draft statement of the case first and send a copy thereof to the dealer as well as the Commissioner of Sales Tax inviting suggestions from the parties for amendment or modifications of the draft statement; thereafter upon a proper hearing given to the parties, the revising authority should finalise the statement of the case. The statement of the case so finalised should then be submitted to this court for its opinion on the question of law set out therein.

4. As, in our opinion, there is no proper statement of the case before us, we return the references to the Additional Judge (Revisions) directing him to submit fresh references after drawing up a full and complete statement of the case in each reference.


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