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TMI Blog1979 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... is case legally justified?" 2.. The first part of the aforesaid question is directly covered by a Bench decision of this Court in the case of Commissioner of Commercial Taxes, Bihar, Patna v. Guru Charan Sao[1974] 34 S.T.C. 378. which is based upon a decision of the Supreme Court on the same question in the case of Board of Revenue, Madras v. Raj Brothers Agencies[1973] 31 S.T.C. 434 (S.C.). 3.. Consequently, the first part of the question has to be answered in the affirmative, that is to say, from the order dated 14th January, 1969, passed by the Commissioner of Commercial Taxes under section 31(5) of the Bihar Sales Tax Act, 1959, hereinafter to be referred to as the Act, a revision lay to the Commercial Taxes Tribunal under section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales made outside Bihar. The assessment was appealed against and the same was set aside and remanded for reassessment after examining the dealer's books of account. For the period in question, therefore, there was a prayer that the ex parte assessment order should be set aside. 5.. The Commissioner of Commercial Taxes, after having duly mentioned the aforesaid facts, rejected the dealer's petition on the simple ground that he had failed to appear when he was called upon to do so by the assessing officer. The dealer then moved the Commercial Taxes Tribunal in revision. The Tribunal observed that although the gross turnover could be enhanced, but, as laid by the Supreme Court in the Raghubar Mandal's case[1957] 8 S.T.C. 770 (S.C.)., it must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition that the turnover assessed for the said period 1965-66 was without any basis. The Commissioner had noticed all these facts and arguments in his order, but had just quietly ignored the effect of such facts and arguments. The Tribunal found that the point had been raised by the dealer before the Commissioner of Commercial Taxes but he had failed to consider it. The Tribunal was, therefore, competent to go into that question and ask the Commissioner of Commercial Taxes to decide it after proper investigation. 8.. In our opinion, therefore, the Tribunal's order setting aside the Commissioner's order and remanding the case to him for passing a fresh order in the light of their observations is valid and legally justified. 9.. Conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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