9911796707
TMI Blog1973 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer, Haveri. For the period from 3rd November, 1967, to 21st October, 1968, the dealer submitted a return of turnover of Rs. 89,886.04. The Commercial Tax Officer, Haveri, who was the assessing authority, did not accept the turnover returned and he made an order of assessment on best of judgment basis determining the turnover at Rs. 2,36,500. The business of the dealer was that of a manufacturer of beaten rice by pounding paddy for which he consumed electricity. The Commercial Tax Officer determined the turnover on a comparison of the turnovers determined in the previous years and the relative increase in the consumption of electricity during the relevant year. The assessee aggrieved by the said order preferred an appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal after rejecting all the contentions urged on behalf of the dealer. After setting aside the orders of the authorities below, the Commissioner remanded the case to the Commercial Tax Officer to make a fresh order of assessment after investigation on the lines indicated in the said order. Sri B.V. Katageri, the learned counsel for the appellant, submitted that the Commissioner had no power to remand the matter and that he ought to have made the final order himself. This contention of the learned counsel, in our opinion, is clearly untenable having regard to the clear language of sub-section (1) of section 22-A of the Act. The said sub-section reads thus: "The Commissioner may call for and examine the record of any proceeding under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod. It is no doubt true that the Commissioner had directed the Commercial Tax Officer to send a report regarding the electrical energy required for converting one bag of paddy into poha and It is on the basis of the said report that he had made the proposal to revise the assessment by setting aside both the orders of the authorities below. Sub-section (1) of section 22-A which we have set out earlier confers the power on the Commissioner while exercising his revisional jurisdiction to make such inquiry as he deems necessary and thereupon pass such orders thereon as the circumstances of the case justify. According to the Commissioner, even the assessment order made by the Commercial Tax Officer was arbitrary and a turnover of Rs. 13,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be brought to assessment under section 22-A. In such a case, the remedy open to the revenue was to proceed under section 12-A of the Act and not under section 22-A. In our opinion, the order of the Deputy Commissioner made in the appeal is arbitrary and therefore was open to correction in revision. It was open to the Deputy Commissioner to make a further enquiry if he considered necessary and make a correct estimate of the turnover in accordance with law. The dealer had challenged the order of the Commercial Tax Officer before the Deputy Commissioner as arbitrary. The Commissioner was also of the opinion that the order of the Commercial Tax Officer was arbitrary. In these circumstances, what the Commissioner should have done was to se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
