1979 (9) TMI 181 - HC - VAT and Sales Tax

Summary

Issues:
1. Whether a revision lay to the Commercial Taxes Tribunal from the order of the Commissioner of Commercial Taxes?
2. Whether the order of remand passed by the Tribunal was legally justified?

Analysis:
1. The first issue pertains to the jurisdiction of the Commercial Taxes Tribunal regarding a revision from the Commissioner's order. The Court referred to a previous decision and held that a revision did lie to the Tribunal from the Commissioner's order under the Bihar Sales Tax Act. The dealer had requested a revision of an ex parte assessment made by the Commissioner, which was rejected initially. However, the Tribunal found that the assessment lacked justification and remanded the case for a fresh order.

2. Moving on to the second issue, the Tribunal's decision to remand the case was challenged by the department, arguing that it was unnecessary as the only question was the dealer's failure to appear. The Court disagreed, stating that the Tribunal had the authority to consider all relevant aspects raised by the dealer, especially regarding the lack of basis for the turnover assessed. The Tribunal's order to set aside the Commissioner's decision and remand the case for a fresh order was deemed valid and legally justified.

In conclusion, the Court affirmed that both parts of the question were answered in the affirmative, confirming the jurisdiction of the Tribunal for revision and the legality of the remand order. As there was no representation from the dealer, no costs were awarded. The reference was resolved in favor of the Tribunal's decision to remand the case for a fresh assessment.