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TMI Blog1960 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of his being liable under the notification to pay only the tax on the first and the last sales within the State, and the appellate authority had remanded the case for fresh disposal after setting aside the assessment. While so doing, the appellate authority had made the following observations: "There is also great disparity between the turnover disclosed as per the accounts and those given by him in the application for licence for the period 1952-53. These facts clearly show that the book produced before the officer was cooked up subsequently and cannot therefore be accepted. The turnover fixed by the officer is also the same as that shown by the appellant as the turnover for 1951-52 in the licence application filed for 1952-53. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered, as the earlier order of the Appellate Assistant Commissioner had settled the account books not to be reliable, and that was passed on 18th October, 1954. It is also urged that the dealer is bound by the order due to the dealer's failure of not appealing to the Appellate Tribunal when the order was made. The learned Government Pleader has argued that orders of remand not appealed against, carry finality, and questions settled by them cannot be agitated afresh in subsequent proceedings. In support of this view, he has relied on Sunder Ahir v. Phuljharia A.I.R. 1957 Pat. 534., wherein it was held that the proper construction of the remand order was that the question of plaintiff's title was finally determined by the remand order, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y order passed in appeal under this section shall, subject to the provisions of sections 15 to 15-C, be final." Section 15-A reads as follows: "(1) Any assessee objecting to an order relating to assessment passed- (i) by the Appellate Authority under section 14, or may, if the assessee has not preferred an application for revision of the order under section 15, sub-section (1), or under sub-section (2) of that section, as the case may be, appeal to the Appellate Tribunal within sixty days from the date on which the order was communicated to the assessee. 4.. As an appeal by the dealer lies only against the order that is against the dealer, and not for reasons given in the order, the dealer could not have appealed against the earlier ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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