- (1.) The application registered as C.A.N.10428 of 2017 is for recalling an order of dismissal of application no.C.A.N.7071 of 2017.
(2.) We have gone through this application and are satisfied that the reasons disclosed in paragraph 4 thereof constitutes sufficient cause for recalling the order of dismissal. The order passed by this Court on 25th October, 2017 is accordingly recalled. Let C.A.N.7071 of 2017 be restored to its original file and number. In Re: M.A.T.1241 of 2017 (C.A.N.7071 of 2017)
(3.) The appellant/writ petitioner is primarily aggrieved by an order of the Fast Track Re-visional Authority in a revision case under Section 9(2) of the Central Sales Tax Act, 1956. The appellant/writ petitioner was assessed on the basis that the declaration in Form - 'C' was not proper and the appellant/writ petitioner was imposed tax under the aforesaid statute on that account. The appellant/writ petitioner preferred an appeal before the statutory authority and the appeal was rejected. Admitted position is that the appellant/writ petitioner did not appear before the appellate forum. Before the re-visional forum the appellant/writ petitioner was represented but the re-visional authority found no ground to interfere with the order of the appellate authority so far as the same related to improper declarations. Report was called for and the appellate authority found on the basis of that report that no claim under Section 8(1)(b) of the Act was allowable as the sale bills produced in support of the declaration in Form-'C' were showing "Self" as consignee/purchasing dealer.;