1962 (8) TMI 56

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..... Sales Tax Appellate Tribunal, Bangalore, in Case No. S.T.A. 208 of 1960-61, on two grounds, viz., (i) that on the facts found by the Tribunal there was no case for remand; and (ii) the Tribunal had no jurisdiction to remand the case. The Commercial Tax Officer computed the total net turnover of the petitioner at Rs. 24,931-28. Gross turnover was computed at Rs. 85,088-02. Out of that he deducted R .....

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..... Sri S.P. Bhat, the learned counsel for the petitioner, does not dispute that the view taken by the Tribunal is the correct view. But, his contention is that there was no need to remand the case, as it was not the case of the Commercial Tax Officer that any portion of the turnover relating to sales of liquor between 1st October, 1957, and 31st March, 1958, had not been included in the return subm .....

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..... al had no power to remand the case. Undoubtedly, no specific power had been conferred on Tribunals to remand any case. That power will have to be spelled out, if it can be legitimately done, from section 22(4) of the "Act" which reads: "The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit."(underl .....

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