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TMI Blog1975 (7) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... s in hides and skins are liable to be taxed at multi-point on their purchase turnover. The Deputy Commissioner, therefore, invoking his powers under section 32 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called the Act), issued a notice to the assessees calling upon them to show cause as to why the taxable turnover should not be revised including the entire turnover exempt as taxable. After a consideration of the objections filed by the assessees, by an order dated 3rd July, 1961, the Deputy Commissioner, Coimbatore, refixed the taxable turnover at Rs. 5,17,337.36. The assessees preferred an appeal to the Tribunal under section 36 of the Act. Though the Tribunal confirmed the view that the turnover of unlicensed dealers in hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings that none of the turnover was in the course of export and that the entire turnover was therefore taxable. The assessees preferred an appeal to the Tribunal. The main contention of the appellants before the Tribunal was that the order dated 3rd January, 1967, of the Deputy Commissioner was made beyond the period prescribed under section 32(2) and that, therefore, it is illegal. This point found favour with the Tribunal. The State has filed this revision petition. There can be no dispute that the order of the Joint Commercial Tax Officer dated 3rd June, 1966, was without jurisdiction. The order of remand by the Tribunal was to the Deputy Commissioner and, therefore, the matter could not have been dealt with by the Joint Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent or penalty or both; (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or (iii) pass such other orders as it may think fit; or (b) in the case of any other order, confirm, cancel or vary such order................." We have omitted the provisos as they are not relevant for the point under consideration. There could be no doubt that under section 36(3) the Tribunal has the power to remand the matter for a fresh consideration even in a case where the appeal is against an order of the Deputy Commissioner made under section 32. This power could clearly be found in section 36(3)(a)(iii), which enables the Tribunal to pass such orders as it may thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is made he will be in a position to make the order within the period of four years prescribed under section 32(2), it will be unduly limiting his jurisdiction to act within the period of four years as provided in the Act. Further, the language used in section 32 itself shows that it is intended to apply only to an order that has to be made by it when it exercises its powers originally. The requirement as to the expiry of the time for appeal, the order being not the subject-matter of appeal to the Assistant Commissioner or the Tribunal or the revision referred to in clause (2) of section 32 and giving of opportunity before making an adverse order under section 32(2) would all be inconsistent with the view that even after the remand the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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