1979 (8) TMI 202 - HC - VAT and Sales Tax

Summary

Issues:
1. Dismissal of appeals by Deputy Commissioner for non-payment of admitted tax.
2. Tribunal's decision to set aside Deputy Commissioner's order and remand the matter.
3. Unsatisfactory nature of the order of remand passed by the Appellate Tribunal.

Analysis:
1. The High Court addressed the issue of the dismissal of appeals by the Deputy Commissioner due to non-payment of admitted tax by the assessee. The Deputy Commissioner dismissed the appeals as the tax had not been paid as required by section 34 of the Kerala General Sales Tax Act. The assessee argued that they were permitted to pay the tax in instalments by the Government. However, the Deputy Commissioner found this plea invalid. The Tribunal, in the interest of justice, set aside the Deputy Commissioner's order and remitted the matter back to that authority to allow the appellants to prove their contentions regarding the delay in depositing the tax due.

2. The Court also discussed the Tribunal's decision to set aside the Deputy Commissioner's order and remand the matter. The Tribunal, without delving into the merits of the contentions raised by the assessee, remitted the files back to the Deputy Commissioner. The Tribunal directed the Deputy Commissioner to give the appellants an opportunity to file applications for condonation of the delay in depositing the tax due. The High Court highlighted the unsatisfactory nature of such remand orders passed by the Appellate Tribunal, citing previous cases where similar issues were addressed. The Court emphasized that the Tribunal should have either disposed of the application itself or directed the lower authority to do so, instead of merely setting aside the order.

3. Lastly, the High Court discussed the unsatisfactory nature of the order of remand passed by the Appellate Tribunal. The Court referred to previous cases where similar issues were raised and addressed. The Court emphasized that the Tribunal, as an appellate authority, should either dispose of the application itself or direct the lower authority to do so. The Court allowed the revisions, set aside the Tribunal's orders, and remanded the matter back to the Tribunal for fresh disposal in accordance with the law and observations made in previous judgments. No order as to costs was made in this regard.