Affidavit before the Sales-Tax Tribunal for stay of disputed Tax.

Updated atMarch 2010

BEFORE THE HON''BLE MEMBER-TRIBUNAL, ________________________.

Ref: In the case of M/s _________________________,

Assessment Year __________

Affidavit of Mr. X s/o Mr. Y, aged ___________ years R/o __________________

I, the above named deponent do hereby solemnly affirm and state as under:

  1. That the deponent is the proprietor of the firm above named and hence is fully conversant of the facts deposed below.

  2. That in the assessment year under consideration the Sales tax Officer has bitterly rejected the account books of the deponent and assessed to tax as under:

    (a) Admitted turn over Rs. ____________

    (b) Assessed turn over Rs._____________

    (c) Disputed turn over Rs. _____________

    (d) Admitted Tax Rs._____________

    (e) Assessed Tax Rs._____________

    (f) Disputed Tax Rs._____________

  3. That the learned STO has not considered the reply to show -- cause, submitted by the deponent at the time of hearing and the learned Assistant Commissioner (Judicial) has also not considered whereas this was one of the grounds of First Appeal.

  4. That the learned STO has rejected the books of accounts on the basis of survey report of ________ and the learned ACJ has also relied on the same.

  5. That learned ACJ has not mentioned about the survey report and argument of the counsel on the point.

  6. That previous history of the deponent is neat and clean. Besides that there is no argument of the counsel on the point.

  7. That the accounts of the firm were always accepted in the past and also in subsequent years.

  8. That deponent has maintained proper accounts consisting of case book ledger, stock book, daily manufacturing account and sales and purchase vouchers.

  9. That deponent takes actual stock on 31st, March every years. The same procedure has been followed in stock taking in the assessment...

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