Affidavit Before The Sales Tax Tribunal For Stay Of Disputed Tax - Legal Draft

Precedent No. 84

AFFIDAVIT: BEFORE THE SALES-TAX TRIBUNAL -FOR STAY OF DISPUTED TAX

BEFORE THE HON'BLE MEMBER - TRIBUNAL,

Ref: In the case of M/s , Assessment Year

AFFIDAVIT of Mr , S/o , aged about

years, presently residing in

I, the abovenamed deponent, do hereby solemnly affirm and state as

under:—

1. That the deponent is the proprietor of the firm abovenamed and

fully conversant with the facts deposed below.

1. 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 turnover Rs..

(b) Assessed turnover Rs..

(c) Disputed turnover Rs.

(d) Admitted-Tax Rs..

(e) Assessed-Tax Rs..

(f) Disputed-Tax Rs.

1. 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 the same

whereas this was one of the grounds of 1 st Appeal.

1. 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.

1. That the learned ACJ has not mentioned about the survey report

and argument of the counsel on the point.

1. That previous history of the deponent is neat and clean.
2. That the accounts of the firm were always accepted in the past

and also in subsequent years.

1. That the deponent has maintained proper accounts consisting of

case book ledger, stock book, daily manufacturing account and sales and

purchase vouchers.

1. That the deponent takes actual stock on 31st March, every year.

The same procedure was followed in stock-taking in the assessment year

under consideration.

1. That the disputed-tax is Rs , which is very heavy for the

deponent to deposit because the financial position of the deponent is

very weak.

1. That deponent has full hope that this Hon'ble Court will admit

the account and allow the appeal.

1. That on the point stated above, the deponent prays to this

Hon'ble Court to waive the condition of depositing 1/3rd of the

disputed-tax and grant

the stay for full amount of the disputed-tax being

Rs

Sd./ Deponent.

Verification

Verified at on this the day of 20

that the contents of the above affidavit are true and correct to the

best of my knowledge, belief and information and nothing material has

been concealed therefrom.

Sd./ Deponent.

Solemnly affirmed and signed before me by the deponent, who is

personallyknown to me, on this the day of ,20

Sd./ Notary.