Affidavit before the sales-tax tribunal for stay of disputed tax

Affidavit sample and format to be filed before the sales-tax tribunal for stay of disputed sales tax

in our affidavit sample and format section after the wealth tax affidavit   we now give you the following affidavit which can be filed before the sales tax tribunal.



Ref : In the case of Mr/Mrs/M/s _________________________,

Assessment Year __________.

Affidavit of Mr/Mrs ____________ S/o,D/o/W/o _______________, aged about __ year’s having office at_______________ R/o __________________ on behalf of M/s_______________________.

I, A, aged about ……………………… years s/o, W/o, D/o Shri………………… resident of …………solemnly affirm and declare as under:

1. That,I, the deponent, am the proprietor of the aforementioned firm and  fully conversant with the facts hence competent to swear the present affidavit.

2. That in the assessment year under consideration the Sales tax Officer has been rejected the account books of the deponent and assessed to tax in an arbitrary manner 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 sales tax officer (STO) has not considered the reply filed by the deponent to show – cause notice dated___________, submitted by the deponent at the time of hearing and the learned Asstt. Commissioner (Judicial) has also not considered the same facts whereas it was one of the grounds of deponents 1st Appeal before the Asstt. Commissioner (Judicial).

4. That the learned STO has rejected the books of accounts solely on the basis ground as per the the survey report of ________ and the learned Asstt. Commissioner (Judicial) ACJ has also relied on the same without giving credence to the grounds mentioned by the deponent.

5. That learned Asstt. Commissioner (Judicial) ACJ has not mentioned about the survey report and argument as well as the documents produced by the counsel of the deponent.

6. That the deponent’s previous record is neat and clean.

7. That the accounts of the firm of the deponent has always been up to date and were always accepted for being true and correct.

8. That deponent has been maintaining the true and proper accounts books consisting of ledger, stock details, daily accounts and sales and purchase vouchers of each and every transaction.

9. That deponent makes account of actual stock on 31st, March every year and follows the same procedure in stock taking in the assessment year under consideration in the present appeal.

10. That disputed tax is Rs. _________, is wrong incorrect and same is very heavy for the deponent to deposit as the financial position of the deponent is very weak.

11. That deponent has full hope that this Hon’ble Court will admit the books of accounts of the deponent and allow the present appeal.

12. That on the point stated above the deponent prays this Hon’ble Court to waive the condition of depositing 1/3rd of the disputed tax and grant stay in favour of the deponent for full amount of the disputed tax of Rs. ___________ as the deponent is liable to deposit the same as per law.



Verified on this _____________ day of ___________2015 that the contents the above affidavit are true and correct to my knowledge and nothing material has been concealed therefrom and no part of it is false.



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