9911796707
TMI Blog2009 (10) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... eal pending adjudication before the STAT. Let alone issues of law, even on issues of fact the appeal pending before the STAT has nothing in common with the order of the second respondent dated April 28, 2008. Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... of the turnover allowed by the third respondent-Appellate Deputy Commissioner. The order of the third respondent was set aside and the order of the assessing authority was restored. In his order dated September 29, 2008, the second respondent noted that the petitioner had preferred an appeal before the STAT to the extent the appeal preferred to the third respondent-Appellate Deputy Commissioner was dismissed on the issue of taxability of purchase of paper used in printing of duplicate student text books but not on the quantum of turnover arrived at 40 per cent. of the MRP value of the text books for Rs. 84,26,008. The second respondent observed that the petitioner had not raised any objection on the issues involved in the revision, that they had printed and sold duplicate textbooks with deceptively similar design, title and marks as that of Government text books, that they had stored the textbooks illegally in a few rooms and had attempted to evade legitimate taxes due to the Government in contravention of the provisions of the Act. The second respondent held that, for printing these textbooks, the petitioner had purchased raw material, i.e., paper, ink, etc., from persons other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procured from other States by issuing C forms. The second respondent states that the basic question of liability, under section 6A, was answered by the appellate authority, in favour of the Revenue, that the revision was confined only to the quantum of taxable turnover and the other questions namely exemption of sale of text books, clubbing of turnover, etc., were not the subject-matter of revision. The second respondent denies applicability of section 20(2A) of the Act and states that, while the turnover disputed before the STAT was Rs. 24,07,454, the order of revision was confined to a turnover of Rs. 9,62,981 other than the turnover of Rs. 24,07,454 disputed before the Tribunal and, therefore, section 20(2A) had no application. The second respondent submits that, against the impugned order of revision, the petitioner has a remedy of an appeal to the STAT which they ought to have availed of instead of invoking the jurisdiction of this court under article 226 of the Constitution of India. In his reply affidavit, the petitioner would dwell in detail regarding the manner of inspection of their premises, to certain criminal cases which they claim were illegally foisted, etc. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in relation to the earlier assessment year. A distinction must be borne in mind that had the intention of the Legislature been otherwise, the same could have been specified in explicit language as was done in section 264(4)(c) of the Income-tax Act. The words 'issue or question' are of wide amplitude. An issue or question may arise in relation to the self-same assessee in respect of any assessment year or it may arise after some years in relation to some other assessee. If such issue or question was the subject-matter of appeal before the Appellate Tribunal or if it has been decided by the Appellate Tribunal under section 21, evidently, on a plain reading of sub-section (2A) of section 20, the same cannot be the subject-matter of revision under sub-section (1) of section 21 of the Act. Furthermore, judicial and administrative discipline demands that inferior authority must act in terms of the decision of a superior authority. . . . A question or issue may be on fact or in law. Where it involves a question or issue as of fact, the same may be held to be confined to that particular order and in relation to another assessment year, the fact may be different. But, if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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