Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 544 - BOMBAY HIGH COURTWithdrawal of interest - Withdrawal of interest on the refund granted - Extent of the power and jurisdiction of the appellate authority (both in the first appeal and the second appeal) u/s 55 (7) (b) and 55 (7) (c) of the BST Act – Held That:- Judgment in Bombay Electric Supply & Transport (Best) Undertaking vs. State of Maharashtra Commissioner of Sales Tax, Mumbai [2005 (4) TMI 554 - BOMBAY HIGH COURT] followed - Whilst interpreting a statute, meaning has to be given to every word, and an interpretation that would render any provision surplus is to be avoided - It is therefore not possible to accept the contention of Revenue that even u/s 55(7)(c) the appellate authority has the power to enhance the assessment - Tribunal was correct in coming to the conclusion that it had no power of enhancement of the assessment whilst exercising powers in appeal against orders u/s 55 (7)(b) or 55(7)(c) - Thus, Tribunal was fully justified in dismissing the reference applications filed by Revenue. The powers of the appellate authority are very wide and are not confined to considering only the points raised in the grounds of appeal - However, an appeal being a creature of a statute, the powers of the appellate authority are still circumscribed by the limitations set out in the statute - - The subject matter of the order appealed against admittedly does not fall within section 55 (7) (a) which gives the power to the appellate authority to enhance, reduce, confirm or annul the assessment - No such power has been conferred on the appellate authority in sections 55 (7) (b) or 55 (7) (c) – There is no hesitation in holding that even assuming that the second appeal was covered u/s 55(7)(c), the appellate authority had no power or jurisdiction to confirm, enhance, reduce or annul the assessment as the said power could be exercised only in an appeal against an order of assessment as more particularly set out in section 55 (7) (a) - The order of Tribunal rejecting the reference applications of the Applicant does not suffer from any error - No case for interference is made out- Sales-Tax Applications are accordingly dismissed – Decided against Revenue.
|