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TMI Blog1963 (4) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... nd whether for the first time at the hearing of appeal, such grounds may or may not be entertained? (ii) Whether on the facts and circumstances of the case and the documents on records, pointing to the contrary, the order of the Tribunal can be maintained as valid in law?" 2.. The assessee was assessed to sales tax for three quarters ending on 30th June, 1954, 30th September, 1954 and 31st December, 1954. On appeal the Assistant Commissioner of Sales Tax took into consideration some additional documents field by the assessee and reduced the assessment. When the matter was taken up on second appeal before the Member, Sales Tax Tribunal, the learned Member set aside the order of the Assistant Commissioner for the following reasons (as state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the second appellate authority was justified in saying that the Assistant Commissioner committed an error of law in allowing a new question to be raised for the first time which according to the Tribunal was not mentioned in the original return, at the time of assessment. The power of the first appellate authority (Assistant Commissioner) in sales tax cases is derived from section 23(2) of the Orissa Sales Tax Act read with rule 50 of the Orissa Sales Tax Rules. Subrule (2) of rule 50 may be quoted: "(2) The appellate authority may, before disposing of any appeal make such further enquiry as it thinks fit or cause further enquiry to be made by the Assistant Sales Tax Officer or the Sales Tax Officer, as the case may be." The first par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority as prescribed in sub-rule (2) of rule 50, the Member, Sales Tax Tribunal, was not justified in saying, as a proposition of law, that the first appellate authority should not have admitted an entirely new question to be raised for the first time before him. The question is ultimately one of discretion conferred on him by the rules, and no limitation can be placed on that discretion. 5.. It was open to the Member, Sales Tax Tribunal, while hearing the second appeal to examine the propriety of the order of the Assistant Commissioner on the materials available and also on the additional material that he may care to admit and then to set aside that order on other grounds, if he chose, but he should not have held that the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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