Law: Sales Tax Act, 1990

Section: 73,11(2),34,36

Sales Tax Act (VII of 1990)---Ss. 73, 11(2), 34 & 36---Certain transactions not admissible---Payments through cheques but after stipulated time period---Validity---Registered person was charged that failed to make payments through banking and financial transactions and as such he was net entitled for claiming adjustment of tax paid---Registered person had failed to explain the reason for doing so and accordingly these charges against him were established and the Adjudicating Officer refused the ground of appeal to adjust tax paid and in addition imposed a penalty and default surcharge---Registered person failed to produce any documentary evidence in support of his claim and his appeal was rejected by the First Appellate Authority---Even at the stage of Appellate Tribunal, the registered person had failed to produce any documentary evidence on the basis of which he could support the claim made by him---Registered person evidently had committed the violations of the provisions of the Sales Tax Act, 1990 and were engaged in activities which were not permissible within the framework of law---Appeal was rejected by the Appellate Tribunal being devoid of any merit. Order-in-Appeal No.367 of 2009 dated 9-6-2009 ref. ORDER This appeal challenges the validity of Collector (Appeal)'s order whereby he has disallowed the appeal of the appellant. 2. Briefly, facts of the case as reported are that during the course of audit of the appellants for the periods 2004-2005 and 2005-2006, various discrepancies/illegalities were found in the accounts of the appellants. The appellants were accordingly charged vide show cause notice and the Adjudicating Officer, after taking into consideration the arguments made by both sides, held that the charges against the appellants had been established. The operative part of the impugned order is reproduced as under: "I, am therefore, constrained to conclude that the respondent has nothing to offer in defense against the charges mentioned in show cause notice hence the case is decided ex parte on the facts available on the record and I hold that the charges mentioned in the show cause notice have been established. I have reached at the…

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