9911796707
TMI Blog1970 (11) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner. We, therefore, direct the Tribunal to state the case properly. In order to guide the Tribunal, we suggest that a copy of an income-tax reference pending in this court be sent to the Tribunal so that it is known how a case is to be stated. The attention of the Tribunal is invited to the relevant part of section 22(4) of the Sales Tax Act. The case should come up after a proper statement of the case is received from the Tribunal. After the statement of case was properly drawn up, the reference came on for hearing before the Division Bench consisting of D. K. MAHAJAN and BAL RAJ TULI, JJ. J. V. Gupta with G. C. Garg, for the applicant. C. B. Kaushik for the Advocate-General, Haryana, for the respondent. JUDGMENT This order should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the deduction claimed and fixed the taxable turnover at Rs. 3,70,647-10-0. The assessee was asked to pay sales tax amounting to Rs. 11,582.72. The assessee, who was dissatisfied with the order of the assessing authority, preferred an appeal before the Deputy Excise and Taxation Commissioner (Appeals). The Appellate Commissioner maintained the order of rejection of the account books but reduced the addition of Rs. 2,24,897-3-6 in the taxable turnover of the assessee to Rs. 24,897-3-6. The assessee was still dissatisfied with the appellate order and preferred a revision to the Excise and Taxation Commissioner. The Excise and Taxation Commissioner suo motu took action in order to examine the legality and propriety of the above-said appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Taxation Commissioner could not interfere with the decision of the appellate authority under section 21(1) of the Act was negatived. This led to an application by the assessee under section 22(1) of the Act before the Financial Commissioner asking that certain questions of law that arose out of his order dated 3rd January, 1961, be referred to this court for decision. The learned Financial Commissioner came to the conclusion that no such questions of law arose and accordingly rejected the petition. The assessee then made an application to this court under section 22(2) of the Act and we directed that the following question of law be referred: "Whether in the circumstance and facts of this case the Commissioner was entitled under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not examine that the appellate authority has gone completely wrong on a question of fact. The phraseology in section 15(5) of the East Punjab Urban Rent Restriction Act, 1949, is similar to the phraseology in section 21(1) of the Sales Tax Act. While dealing with a case under section 15(5), their Lordships of the Supreme Court in Nanak Chand v. Inderjit and Others1969 Rent Control Reporter 887. , observed as under: "It was then contended that the High Court had no jurisdiction to go into the question whether the premises already in occupation of the landlord was insufficient. It was pointed out that the appellate authority had examined the evidence and found that from the point of view of social habits and the status and nature of his duti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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