2005 (7) TMI 639 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to appellate order remanding cases for assessment under M.P. Commercial Tax Act, 1994.

Analysis:
The petitioner filed a writ under Article 227 of the Constitution of India to challenge the appellate order remanding the cases for assessment under the M.P. Commercial Tax Act, 1994. The impugned order dated December 17, 2004, remanded the cases to the competent assessing authority for assessment. The petitioner sought to challenge these remand orders in the writ. The High Court, after hearing both parties, found no substance in the writ and dismissed it in limine.

The High Court noted that the remand order was perfectly in accordance with the law, and there was no need for interference. The petitioner did not seriously challenge the remand order in the writ. The court emphasized that as a consequence of the remand, the case had to go back to the competent assessing authority for assessment for the relevant period.

Regarding the jurisdiction of the appellate authority to give directions after remand, the court clarified that the appellate authority had the power to direct the case to a proper assessing authority with jurisdiction to make the assessment. In this case, the original assessment was conducted by an authority lacking jurisdiction, leading to the direction for assessment by the appropriate authority. The court emphasized that the assessee could not evade assessment, and the appellate authority had the authority to assign the case to the proper assessing authority.

In conclusion, the court found no merit in the petitioner's arguments and dismissed the petition in limine. The assessing authority was directed to ensure the expeditious disposal of the petitioner's assessment case.