9911796707
TMI Blog1990 (8) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... four questions: "(1) Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal was justified in law in going into the issues relating to: (i) alleged discrepancy in figures of production given in appellant's balance sheet and RT 12 returns filed by appellant with Central excise authorities? (ii) stock of paper seized by Central excise authorities for alleged contravention of Central Excise Rules? (iii) alleged stock of bamboo not accounted relating to imposition of penalties under the Forest Rules? (iv) alleged discrepancy in the figures of stock of bamboo in two stock statements furnished by the appellant on August 30, 1976 to Commercial Tax Officer (Int.) and November 16, 1976 to Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional Sales Tax Tribunal, was legally correct in directing the learned assessing officer for fresh assessment on scrap sales by opposite party after further enquiry regarding volume, frequency, continuity and regularity of scrap sales?" Since some questions were not referred to this Court, the dealer filed six applications for calling for statements of case in respect of the three years under both the Central and State Acts. The court called for statements of case in respect of all the six appeals on the following question of law: "Whether, the Tribunal was justified in passing the order of remand?" 2.. The dealer is a company incorporated under the Companies Act and has two factories one in Orissa and another outside the State. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to such rules as may be made or procedure as may be prescribed, the appellate authority, in disposing of any appeal under subsection (1), may- (a) confirm, reduce, enhance or annul the assessment or the penalty or interest, if any; or (b) set aside the assessment or the penalty or interest, if any, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed. 5.. Neither the Act nor the Rules give any guideline as to under what circumstances an assessment can be set aside directing the assessing authority to pass a fresh order after such further enquiry as may be directed. This is a wide power. It goes without saying that wider the power greater should be the restraint in exercising the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be performed by a subordinate authority, higher authority should not be engaged for the same which can perform more important duties which the subordinate authority is not empowered to perform. While keeping this in mind it is also to be considered that the dispute for the same purpose has chance to continue since a right of appeal is vested. If ultimately on the same materials the Tribunal is to make the estimate as in this case, there is no justification for remanding the matter. The question on which a statement of case has been called for in respect of all the six second appeals by this Court in the circumstances is answered in favour of the dealer. 8.. In the course of hearing it was brought to our notice that section 3 has been amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be in accordance with law, so that all the three Members can consider the second appeals both on merits as well as on the question of estimate afresh. 9.. In view of our aforesaid discussion on the facts and in the circumstances of these cases, answering the questions would not be justified and we decline to answer the same keeping it open to the Tribunal to hear the second appeals on merit afresh. 10.. Statements of case in S.J.C. Nos. 85-90 of 1981 have not been received though called for. Statements in other cases clearly make out the facts. In such circumstances, we did not wait for the statements and disposed of all the cases without waiting for the formalities to be observed which would only satisfy the provisions of law without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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