9911796707
TMI Blog2001 (10) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1956 on the strength of form "H" declarations submitted by the assessee. But, its claim was not fully allowed. Being dissatisfied with the assessments thus finalised, the assessee filed appeals before the Deputy Commissioner (Appeals), Ernakulam. The Deputy Commissioner (Appeals) set aside the assessments and remitted the cases back to the assessing authority, observing that the exemptions already allowed by the assessing authority under section 5(3) of the Central Sales Tax Act, 1956 were irregular inasmuch as the disputed transactions at the hands of the assessee were not penultimate sales qualifying for exemption under section 5(3) of the Central Sales Tax Act, 1956. Aggrieved by that order, the assessee filed appeals before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o govern the exercise of power by the first appellate authority while exercising jurisdiction under section 34(3)(a)(i) of the Act while enhancing the original assessment was unsustainable. The Tribunal also found that the decision of the first appellate authority was well within its jurisdiction. Thus, the Tribunal dismissed the appeals confirming the order of the first appellate authority dated April 24, 1993. It is challenging the decisions of the Tribunal thus rendered that these revisions are filed. 2.. The contention urged before us on behalf of the assessee is that even though under section 34(3)(a)(i) of the Act an appellate authority, while disposing of an appeal filed by the assessee, may have the power to enhance the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned Act. 3.. In Deputy Commissioner of Sales Tax v. Abdul Salam [1988] 69 STC 144 (Ker), relying on the decision of the Supreme Court in Commissioner of Income-tax, U.P. v. Kanpur Coal Syndicate [1964] 53 ITR 225, this Court has held that the jurisdiction of the Appellate Assistant Commissioner is co-terminus with that of the assessing authority. This Court has also held that the appellate authority has the power even to enhance the assessment even though the appeal is at the assessee's instance and this was a special and exceptional attribute of the jurisdiction of an appellate authority under fiscal enactments. Thus, the exercise of power under section 34 of the Act by an appellate authority is seen to be independent of any power th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that the powers are distinct and different. 4.. In the light of the decision of the Supreme Court and the decision of the Full Bench referred to above, we are of the view that the exercise of power under section 34(3)(a)(i) of the Kerala General Sales Tax Act, 1963 is not controlled by the period of limitation prescribed for bringing in escaped turnover in exercise of the power under section 19 of the Act, which is vested in the assessing authority. After all, revisional power is also part of appellate power and the ratio of the decisions of the Supreme Court would clearly apply. We are, therefore, of the view that the Tribunal in these cases was correct in holding that there is no bar of limitation in the Deputy Commissioner di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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