9911796707
TMI Blog1990 (7) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer not being satisfied with the return figure called upon the petitioner to produce his accounts for inspection so that while making best judgment assessment under section 12(4) he can determine the turnover taking assistance from the accounts. Petitioner produced accounts for the year 1975-76, but did not produce any such account in respect of other two years. Assessing officer accordingly, determined the taxable turnover to the best of his judgment and assessed tax at 12 per cent of the turnover on the finding that motor vehicle bodies are part and parcel of motor vehicle and they are liable to tax at the same rate as a motor vehicle. Against the assessments for three years, petitioners preferred three appeals before Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... higher rate that of 6 per cent and 7 per cent paid by the petitioner at general rate of tax?" 3.. In support of the assertion that refusal to state a case by the Tribunal is not justified, Mr. U.N. Misra, learned counsel for the petitioner, submitted that (a) bus bodies are not components of motor vehicle and (b) Assistant Commissioner ought not to have determined rate of tax payable fettering discretion of the assessing officer. Tribunal ought to have interfered with the appellate order on the basis of the cross-objection and confirmation of order of appellate court by the second appellate order gives rise to the question of law as framed for which a case ought to have been stated to this Court. 4.. Before examining merit of contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keeping in mind that on the principle laid down, assessee is liable to pay tax at higher rate and State exchequer is likely to be deprived of the same till matter remains pending. It is doubtful if assessment has yet been completed by the assessing officer after remand which we are sure, Commissioner shall take care to examine. It is to be taken note that pendency of an application for reference is no ground to stay the entire proceeding awaiting the finality. In the present case, however, it is not necessary to examine this question further. 5.. Coming to the submissions of Mr. Misra, the first question to be considered is whether bus bodies are components of motor vehicle. Section 5 of the Act authorises the State Government to notify t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning is clear and requires no further facts than are available in the order under examination, no statement need be called for to consider whether the refusal was justified since it can be disposed of finally without calling for statement of a case. When we accept the view taken by the Tribunal as correct, question as posed by the petitioner requires no statement of the case to be called for and Tribunal is justified in refusing the application. Unless this view is taken, there would be unnecessary delay in bringing finality to a dispute which is against public policy. Entire exercise would be of academic interest only. 8.. Mr. Misra next contended that payment of tax at 6 per cent which is the general rate in absence of any specific s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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