1982 (11) TMI 145

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..... ade thereunder, the applicant has prayed that the Board of Revenue be directed to state a case and refer the questions of law mentioned in paragraph 13 of the application arising out of the order of the Board in Sales Tax Appeal No. 322-PBR/77 for the opinion of this Court. 2.. The facts giving rise to this application briefly stated are as follows: The applicant carries on business in motor p .....

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..... the said dealings. He, however, held that if taking advantage of the goodwill of the firm its employees had done any business on their own account and this was connived at by the proprietor he must be held responsible for the business. The assessing authority, however, did not accept the report of the Flying Suqad and made a best judgment assessment determining the gross turnover as Rs. 5,50,000. .....

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..... e Assistant Commissioner granting relief to the applicant became final because the department did not prefer appeal from the order of the Appellate Assistant Commissioner before the Board of Revenue. The Board of Revenue was, therefore, not justified in law in remanding the case for reassessment because it may result in enhancement of the assessment and the relief granted to the applicant may be w .....

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