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TMI Blog2006 (1) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellate authority accepted the two forms C under section 12-B of the Act and directed the assessing authority to make enquiry and verification in respect thereof. For this purpose, the case has been remanded back to the assessing officer. Appellate authority, however, confirmed the rejection of the books of account. When the matter came up for consideration before the assessing authority for the examination of form C, which were filed before the appellate authority, the applicant appears to have challenged the rejection of the books of account and enhancement of the turnover. It appears that show cause notice in this regard has also been issued by the assessing authority, which was duly replied to. The assessing authority, however, rejected the books of account and also upheld the enhancement of the turnover, which was made earlier. The assessing authority, however, allowed the benefit of the concessional rate of tax on the basis of form C. Being aggrieved by the assessment order, the applicant filed appeal before the Joint Commissioner (Appeals), Trade Tax, Allahabad, which has been dismissed vide order dated March 31, 2004. The applicant further filed second appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, rejection of the books of account has been confirmed and against the finding of the appellate authority confirming the rejection of the books of account, no appeal was filed by the applicant before the Tribunal. Thus, the order of the first appellate authority so far as rejection of the books of account is concerned had become final and it was not open to the applicant to raise the issue with regard to the rejection of the books of account before the assessing authority inasmuch as the assessing authority had no jurisdiction to adjudicate the issue with regard to the rejection of the books of account which had already been adjudicated upon by the first appellate authority and the rejection of the books of account had been upheld. In support of his contention, he relied upon the decision of this court in the case of Guru Nanak Brick Fields v. Commissioner of Sales Tax reported in [1987] ATJ 162, Commissioner of Sales Tax v. Babu Lal Parmanand reported in [1982] 49 STC 181; [1981] UPTC 204 and Shadi Ram Ganga Prasad v. Commissioner of Sales Tax reported in [2004] 41 STR 246. Having heard learned counsel for the parties, I do not find any substance in the argument of the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee disputed the levy of tax on the value of bardana, i.e. Rs. 34,051.73 and denial of concessional rate on sales of Rs. 7,555. The appellate authority agreed with the assessing authority with regard to the taxability of bardana, but as regards assessee's claim of concessional rate of tax in respect of sale amounting to Rs. 7,555 matter had been remanded back to the assessing authority to provide opportunity to the assessee to establish that the purchasers were registered dealers on the date when the sales were made. After the remand, when the case was taken up by the Sales Tax Officer, the assessee raised the contention that the alleged sales of bardana should not be treated as inter-State sales. Sales Tax Officer repelled the contention on the ground that the order of the appellate authority in this regard has become final. The order had been confirmed in appeal. However, in revision, Additional Judge (Revisions) accepted the assessee's contention and held that the disputed turnover of bardana could not be subjected to tax under the Central Act. Revision filed by the Commissioner of Trade Tax has been allowed and the order of the Additional Judge (Revisions) has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he remand order were pending certain material came to the notice of the assessing authority which indicated that quite a substantial quantity of purchases had been suppressed by the assessee and the assessing authority acting on the basis of the material collected prior to the remand order as also the material procured subsequent to it, enhanced the taxable turnover of the dealer which was very much beyond the enhancement which had been made in the original assessment. The dealer questioned this fresh assessment made in pursuance of the remand order on the ground that after remand it was not open to the assessing authority to take any fresh material into consideration and it should have confined itself to the directions given in the remand order. This contention did not find favour with the appellate authority. However, the appellate authority accepted the dealer's contention that proper opportunity had not been afforded to the assessee for being heard on the question of import of vegetable oil from outside the State and accordingly the assessment was set aside and the matter was remanded for making assessment afresh. Not being satisfied the dealer filed a revision which fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority, subject to carrying out such directions as given by the appellate authority has the same powers to make assessment as it originally had in making an assessment under section 7 of the Act. However, where an assessment has been set aside and remanded for making it afresh by a revising authority, the jurisdiction of the assessing authority is confined to the direction given by the revising authority. In the present case, as noted above, the assessment had not been set aside and the case had not been remanded for making a fresh assessment. A part of the assessment was confirmed while in regard to a particular question the case was remanded with a direction to decide it afresh after giving an opportunity to the assessee to establish its case. Therefore, after remand the jurisdiction of the assessing authority was confined only to the subject-matter which was remanded to it. Since the assessee did not challenge the order of the appellate authority by way of a revision, that order became final and that being so the assessee could not have reagitated that part of the case which had become final, in proceedings after remand. The Sales Tax Officer as well as the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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