1983 (1) TMI 239

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..... A.C.J. while upholding the rejection of the accounts determined the assessee's turnover at 19 lakhs. The assessee as well as the Commissioner, Sales Tax, were aggrieved by the decision of the A.C.J. and both of them appealed to the Sales Tax Tribunal. The Commissioner, Sales Tax, in his appeal prayed that the order of the A.C.J. be set aside and the turnover determined by the assessing authority .....

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..... The assessee's contention is that he had statutory right of appeal to the Tribunal and the Tribunal was bound in law to decide whether the rejection of the assessee's books of account was justified or not. It is further submitted that the question of quantum of turnover would only arise if it is found that the assessee's account books were rightly rejected. The Tribunal has not decided the que .....

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..... The Tribunal was bound in law to decide the assessee's appeal on merits. It has failed to do so. In this situation, there is no option but to allow this revision, set aside the impugned order of the Tribunal and direct the Tribunal to decide both the appeals of the assessee and the Commissioner afresh on merits. The assessee is entitled to his costs which I assess at Rs. 200. - - TaxT .....

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