1 S.B. Civil Sales Tax Revision No.207/2005 Asstt. Commissioner, Commercial Taxes, Jalore. vs. M/s. Khetawat Industries, Bhinmal. Date : 12.1.2007 HON'BLE MR. PRAKASH TATIA, J. Mr.A Bhandari for Mr.NM Lodha, for the petitioner. - - - - - Heard learned counsel for the petitioner. The allegation against the assessee was that he submitted forged 'C Forms' and that fact was noticed by the department when the matter was enquired independently by the department. On this allegation, the department proceeded to reject the forged 'C Forms' and imposed the tax upon the assessee. In the appeal before the Tax Board, the Tax Board observed in its impugned order that on record, no enquiry report has been placed and there is no reason to believe that the said C Forms were forged or fabricated. In view of the above finding of fact, I do not 2 fined any reason to entertain this revision against the order of the Tax Board dated 27.2.2003. Accordingly, this sales revision petition, having no force, is hereby dismissed. (PRAKASH TATIA), J. S.Phophaliya