“SAMPLE FOR AFFIDAVIT BEFORE THE SALES-TAX TRIBUNAL FOR STAY OF DISPUTED TAX”

BEFORE THE HONBLE MEMBER-TRIBUNAL, ________________________.

Ref : In the case of M/s _________________________,

Assessment Year __________.

Affidavit of Mr. RP S/o Mr. ND, aged about __ 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 Asstt. Commissioner (Judicial) has also not considered whereas this was one of the grounds of 1st 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 no argument of the counsel on the point.

7. That the accounts of the firm were always accepted in the pas 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 year under consideration.

10. That disputed tax is Rs. _________, which is very heavy for the deponent to deposit because financial position of the deponent is very weak.

11. That deponent has full hope that this Honble Court will admit the account and allow the appeal.

12. That on the point stated above the deponent prays this Honble Court to waive the condition of depositing 1/3rd of the disputed tax and grant stay for full amount of the disputed tax being Rs. ___________.

Deponent.

VERIFICATION

I, RP, the above named deponent do hereby verify that the contents of this affidavit from paras 1 to 12 are true to the best of my knowledge and belief. Nothing material has been concealed.