1968 (8) TMI 183

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..... Vastra Bhandar, the Sales Tax Officer issued a notice to Raja Ram and Hazoor Singh treating them as partners of the respondent. An assessment order was made determining the turnover of the respondent at Rs. 1,75,000. Two appeals were filed against the assessment order, one by Raja Ram and the other by Hazoor Singh. In the appeal filed by Hazoor Singh it was contended that he was not a partner of .....

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..... nstance of the Commissioner of Sales Tax this reference has been made for the opinion of this Court on the following question: "Whether in sales tax appeals, the Judge (Appeals) Sales Tax, can pass a remand order for further scrutiny although the evidence on record is sufficient to dispose of the controversy one way or the other?" As the question has been framed, it appears to be an abstract que .....

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..... ietor in the application made by him for registration under the U.P. Sales Tax Act. When applying for registration under the Central Sales Tax Act Raja Ram similarly declared himself to be the sole proprietor. Copies of Form C were also, therefore, issued to Raja Ram alone. The provisional assessment order made for the first and second quarters was also made against Raja Ram as proprietor of the b .....

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..... authority may remand the case. No limitations have been prescribed restricting the power. The appellate authority exercises quasi-judicial functions, and there can be no dispute that the power to remand must be exercised by it, not according to whim or humour, but in accordance with sound judicial principles. And it is a power which must be used with circumspection. The appellate authority functi .....

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..... cer another innings for an attempt to collect material against Hazoor Singh. Clearly, the interests of justice did not prompt the remand. The interests of the revenue prevailed. The order of the Judge (Appeals) remanding the case was plainly perverse and wholly unjustified. In our judgment, the Judge (Revisions) acted rightly in law in quashing the order of remand. We answer the question, as r .....

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