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Dear sir
One of my client is a registered dealer under WB Vat and CST Act, they have make a petition before the Appellate Revision Board for the year 2004-05 . The grounds of Appeal revision is to produce the C-Form , D-Form F Form and Form 12 which they collected after completetion of Appeal case . They have all the documents in support of the forms as collected after Appeal Case, but the LR Copy of the bills are lost due to a severe fire held at their office sometimes in the year 2009. The proof of fire is very much existing. Now the point is that without this LR Copy Department is not acknowledging the claim . I Need your help if any case law either from high court , Tribunal or any other higher authority above the revision Board exists which explain the status in case loss of documents due to fire or natural calamity.
The Matter is very very urgent , please provide the case law details .
Anita kar
FCA < DISA
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