9911796707
TMI Blog1982 (2) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Assistant Commissioner (Judicial), Sales Tax, Varanasi, remanding the case of the dealer-opposite party for the year 1971-72 for further enquiry to the assessing authority. The case of the dealer was that he had not carried on any business of manufacture and sale of bricks during the year in question. Since the dealer had not appeared before the assessing authority, an ex par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les. The Assistant Commissioner, as is clear from his order dated 27th September, 1978, was of the opinion that proper enquiry had not been made and that on the material on record, it could not be found out with certainty whether bricks were actually manufactured and sold by the dealer during the year in question or not. The Assistant Commissioner noticed the various pieces of evidence on the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, the Commissioner of Sales Tax has come to this Court. The first objection to the order taken by the learned standing counsel appearing for the Commissioner is that the case could not be decided by a Bench of one member of the Tribunal, particularly when the amount of tax in dispute exceeded the sum of Rs. 5,000. There appears to be substance in this objection. Section 10(10)(a) of the Act pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter was thus cognisable by a Bench of two members. Learned standing counsel then urged that inasmuch as the Assistant Commissioner had only directed further enquiry on his view that the material on record was not sufficient to arrive at a positive finding on the question whether the dealer had manufactured bricks during the year in question and had not decided the matter on merits himself, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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