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Judgment
The only interference asked for in the instant application is with respect to the consideration shown by the Sales Tax Appellate Tribunal
(Additional Bench), Coimbatore, to the assessee for production of the E1 and C forms for the purpose of verification and fresh disposal on the
basis of verification. The Tribunal has stated :
Admittedly time was granted by the assessing officer for production of E1 and C declaration forms before him. Even though sufficient time was
granted by the assessing officer for the production of the same the appellant did not produce the same. The appellant has not given convincing
reason as to why the forms E1 and C have not been produced before the Appellate Assistant Commissioner. Certainly there is lack of diligence on
the part of the appellant in producing the E1 and C declaration forms. But, however, that is not a ground for rejecting the E1 and C forms sought
to be produced now. In our opinion, the appellant deserves an opportunity to produce the E1 and C forms for the purpose of verification and fresh
orders on the basis of verification.
No objection can be taken to such exercise of discretion by an authority vested with judicial power. All that should concern any judicial or
quasi-judicial authority is the requirement of justice and effective justice. No one can suggest that if certain concessions or exemptions were likely
to be made available to the taxpayer on the basis of the E1 and C forms, only because they were not produced by him before the assessing officer
for no apparently explainable cause, the judicial or quasi-judicial authority should reject production of any such document at a later stage. Such
concern for justice should be appreciated than condemned. We are of the opinion that the Tribunal had such discretion and it committed no error
in exercising the same. There is no merit in the petition and accordingly, it is dismissed. No costs.
Petition dismissed.