1991 (1) TMI 409 - HC - VAT and Sales Tax

Summary

Issues:
Assessment order remand by Sales Tax Tribunal, refusal to set aside remand order, infructuous revision, poor quality assessment order, remand set aside.

Analysis:
The judgment pertains to a revision filed by the assessee against a remand order passed by the Sales Tax Tribunal, Ghaziabad Bench I, for the assessment year 1981-82. The assessee contended that the Sales Tax Tribunal should have decided the matter instead of remanding it to the assessing authority. The learned counsel for the applicant argued that the order of remand should be set aside as the Sales Tax Tribunal could have conclusively resolved the issue. On the other hand, the learned Standing Counsel raised a preliminary objection, stating that the revision had become infructuous as the assessment proceedings should have been completed within a year of the remand order.

In response to the preliminary objection, the applicant's counsel relied on the case law to argue that even if a fresh assessment order is passed during the pendency of a revision, the revision does not become infructuous. Citing precedents, it was established that the revision can still be disposed of, irrespective of the assessment order passed post-remand. The counsel highlighted deficiencies in the assessment process, pointing out that crucial aspects such as firing period, kiln capacity, brick production, and selling rates were not adequately considered. The assessment was criticized for being of poor quality and lacking factual basis, leading to the conclusion that the matter could have been decided by the Sales Tax Tribunal or the Assistant Commissioner without the need for remand.

Ultimately, the Court allowed the revision, setting aside the remand order dated August 29, 1987, and remanding the case back to the Sales Tax Tribunal, Ghaziabad Bench I, for a fresh decision on merits. The judgment did not award any costs, and the petition was allowed.