1970 (5) TMI 59 - SC - VAT and Sales Tax

High Court has passed an order in substance remanding the case referred for opinion under section 11(1) of the U.P. Sales Tax Act 1948 to the Additional judge (Revisions)? Held that - Appeal allowed. In a case referred to the High Court the High Court has no power to remand the case to the Tribunal. The High Court has to answer the question referred. If the High Court was not satisfied with the statement of the case the High Court could call for a supplementary statement of the case. On the question referred the correctness of the approach of the Judge (Revisions) was apparently not in issue; the court had merely to find whether on the facts and circumstances the assessee was entitled to claim exemption from tax liability.

Summary

The Supreme Court set aside the High Court's order, directing the case to be disposed of according to law. The High Court cannot remand a case referred to it and must answer the question referred. The correctness of the Judge's approach was not in issue. The appeal was allowed.