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PETITIONER: M/S. CHANDAJI KUBAJI & CO.
Vs.
RESPONDENT: THE STATE OF ANDHRA PRADESH.
DATE OF JUDGMENT: 29/04/1960
BENCH: DAS, S.K. BENCH: DAS, S.K. KAPUR, J.L. HIDAYATULLAH, M.
CITATION: 1960 AIR 990
ACT: Review-Grounds for-Whether allowable on Party’s own deli- berate negligence and intentional withholding of evidence Madras General Sales Tax Act, 1939 (Mad. Act IX Of 1939), s. 12A(6) (a).
HEADNOTE: The appellant company was a dealer in ghee and groundnut oil etc. The Deputy Commercial Tax Officer assessed it to sales tax for the year 1948-49 on a turnover of Rs. 28,69,151 and odd. Similarly for the year 1949-50 the appellant was assessed to sales tax on a turnover of Rs. 28,72,o83 and odd. The appellant challenged these assessments and its appeal before the Commercial Tax Officer having failed the two matters came up in second appeal before the Sales Tax Appellate Tribunal. In the Tribunal the appellant did not place any materials in support of its contentions and the two appeals were disposed of by the Tribunal holding that the appellant was correctly assessed to sales tax. In respect of the aforesaid orders of the Tribunal the appellant filed applications for review under S. 12A(6)(a) of the Madras General Sales Tax Act, 1939 (Mad. Act IX Of 1939), taking the plea that in the first case the materials could not be placed before the Trib...