FORM 37

(See rule 58 of the Bombay Sales Tax Rules, 1959)

(Space for Court fee Stamps)
(State here the amount of Court
Fee stamps affixed).
Appeal against an order of1 [assess-
ment, Penalty or fine] under section
55 of the Bombay Sales Tax Act, 1959.

To

The ___________________________________________________________
____________________________________________________________________
Date of order against which the appeal is made ________________________
Date of receipt of the order ___________________________________________
Name and designation of the officer who passed the order _______________
__________________________________________________________________________
Period of assessment from ____________________ to _____________________

The appeal petition of _______________________ who is _____________

of _______________________________ carrying on the business known as
__________________ holding Registration Certificate No. __________ dated
____________ Licence No. _______ dated ___________ and/or Authorization
No. _________ dated ____________ and/or Recognition No. ________ dated
______________ and/or Permit No. _________ dated ___________ under the
Bombay Sales Tax Act, 1959, whose only/chief place of business in the
district of _________________ is situated at _____________, Post Office
__________, Taluka __________ residing at __________ showeth as follows:—

1. During the period from _____________ to ________________ the ap-

pellant has been assessed/re-assessed under the Bombay Sales
Act, 1959 to tax as shown in column 2 of the table below but the
appellant’s turnover of sales/Purchases liable to tax is as shown in
column 3 of the table below:-

1. These words were substituted for the words “assessment or penalty” by G.N., dated
26-5-77, w.e.f. 1-7-1977.
 As assessed As admitted by the appellant
Kinds of tax Net turnover Tax Net Tax levi- Amount
leviable or assessed of sales or turn o ver able or in
1
[penaltyo r 1
[penalty or purchases of sales penalty d ipute
s
fine imposed fine imposed subjected on leviable 2(b),3(b)
to tax purchas- 2
[or fine please
(Please see Note 1) es which leviable) see note
accor di n g 2).
t ot h e
appellant
are liable
to tax
(a) (b) (a) (b)
1 2 3 4
1. Sales Tax
3
[1A. Turnover Tax
2. General Sales Tax
3. Retail Sales Tax
4. Purchase Tax
4
[4A. Additional Tax]
5. Penalty u/s 36(1)
6. Penalty u/s 36(2)(a)
7. Penalty u/s 36(2)(b)
8. Penalty u/s 36(2)(c)
5
[ 9 . Penalty u/s 36(2A)
10. Penalty u/s 36(2B)
6
[ 1 1 .Interest] u/s 36(3)
12. Penalty u/s 36(4)
7
[12A. Penalty u/s 36(4a)]
13. Amount forfeited
14. Penalty u/s 37
15. Fine u/s 53(3)
Total
1. These words were added by G.N. dated 26-5-1977 w.e.f. 1-7-1977.
2. These words were substituted for the words "Penalty imposed" by G.N. dated
26-5-1977 w.e.f. 1-7-1977.
3. These words were inserted by GNFD No.STR/1086/CR-67/RES-7 dated 18-8-1986.
4. Added by G.N. dated 10-12-1975.
5. These words, brackets and figures were substituted by G.N. dated 26-5-1977 w.e.f. 1-7-1977.
6. This word was substituted for the word "Penalty" by STR 1087/CR-88/Taxation-1
dated 18-8-1987.
7. Inserted by G.N. dated 26-5-1981 w.e.f. 1-7-1981.
 The turnover of sales and the turnover of purchases as shown in
column 3 of table above was the whole turnover of the appellant during the
period. The appellant had no other turnover either subject to tax or other-
wise during the said period.
2. The notice of demand is attached hereto.
3. A certified copy of the order appealed against is attached.
4. The appellant has paid the tax assessed including any amount for-
feited and1 [penalty or fine imposed] under the order appealed against
as shown below: -
Paid before assessment Rs. _________________
Paid after assessment Rs. _________________
Paid after first appeal, if any Rs. _________________
Balance due, if any, at the time of filing first/second appeal Rs. ________
chalan No. _____________ dated ___________ Amount _____________
1.
2.
3.
5. The appellant’s first appeal against the order passed by _________
has been rejected/dismissed/partly allowed by _________________
6. The appellant has made returns of the tax payable by him to the
office of _______________ under section 32 of the said Act and has
complied with all the terms of the notice served on him by the
_______________ under section 33 of the said Act.
7. (Enter here the grounds relied on for the purpose of this appeal :-)
8. The appellant, therefore, prays -
that he may be assessed accordingly or that he may be declared not
to be chargeable under the said Act or that the assessment may be
cancelled and/ or remanded to ________ for re-assessment or
________that the order (s) of the ______________3 [levying interest of
Rs. ________ under section 36(3) on imposing a penalty of] Rs.
___________ under section _______ and of Rs. __________ under Sec-
tion _________ upon your petitioner or that the order of the
____________ forfeiting Rs. _______ under section ___________ im-
posing a fine of Rs. ________ under section _________ may be set
aside).
N o t e Strike
: out whichever is not required.
1. These words were substituted for the words “penalty imposed” by G.N. dated 26-5-
1977, w.e.f. 1-7-1977.
2. These words were substituted for the words “imposing a penalty of” by STR.1087/
CR-88/Taxation-1 dt. 18-8-1987.
 The appellant ______________ named above, does hereby declare
that what is stated herein is true to the best of his knowledge and
belief.
Dated the _______________ day of ____________ Signature ________________
(To be signed by the appellant or by an agent duly authorised in
writing in this behalf of the appellant)
N o t e :(1) If this is an account appeal against an order in appeal the figures
in column 2 of table below paragraph 1 should be, the figure, if
any, as arrived at by the first appellate authority.
(2) The amount in dispute means the difference between the
amount of tax or penalty1 [or interest] if any of sum forfeited, de-
manded and the amount admitted by the dealer to be payable.

1. These words were inserted by STR.1087/CR-88/Taxation-1, dt. 18-8-1987.

2. “Form 38” was deleted w.e.f. 1.9.1990 by GN.STR-1090/165/Taxation-1 Dt.
31.8.1990.