1990 (9) TMI 339

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..... suo motu powers of revision under section 22-A of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act ), the Commissioner of Commercial Taxes, Karnataka, Bangalore, respondent herein called upon the appellant-assessee to show cause why the orders of the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore, dated September 13, 1979, made in Appeal No. KST/AP/HN-12/79-80 a .....

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..... nts disclosed collection of sales tax on certain items while in respect of other items no sales tax had been collected though sales tax was liable to be collected on all such sales. He further found that the assessee had deducted the sales from the opening stock. Therefore, the turnover of sales shown was less the opening stock which he found to be incorrect and not depicting the true state of aff .....

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..... . In other words, though the books of accounts did not reflect truly and faithfully the turnover of the assessee, yet the appellate authority directed the same to be accepted as the proper books of accounts or to put it in otherwords, the turnover disclosed in the prescribed form was directed to be accepted even with reference to the books of accounts which were found fault with by the assessing a .....

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..... evived. Therefore, the Commissioner cannot have jurisdiction to set aside the order of the assessing authority which had merged in the order of the appellate authority. To that extent, the order is liable to be set aside by us without any further discussion. 8.. But we find that there are certain observations made by the Commissioner relating to how the assessing authority should have proceeded .....

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..... esh assessment has taken place. Any assessment which now stands concluded is the result of the direction given in the revisional order of respondent-Commissioner. Until and unless the Commissioner interferes with that order which we have set aside technically restoring the appellate orders on the remand made by us, that is the only assessment order which stands subject to the orders in revision ye .....

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