TMI Blog1974 (4) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... etermining the escaped turnover at Rs. 10,00,000 and assessing the assessee to a tax of Rs. 31,250. The assessee felt aggrieved and went up in appeal. The Appellate Assistant Commissioner (Judicial) held that the assessment order was passed within the prescribed period of time. He took note of the plea raised on behalf of the assessee that he did not do any business during the year 195657 and found that the Sales Tax Officer had not adequately dealt with this question. The assessee pleaded that the information with regard to the draft in the sum of Rs. 73,411-9-6 in the possession of the Sales Tax Officer was misconceived. He held that the assessee should have been confronted with this information before drawing an adverse conclusion agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 1961, when another Sales Tax Officer took up the file. He passed the following order on the order-sheet: "Since the dealer has not filed returns the notice should have been issued under section 21. Issue notice and call the dealer on 30th March, 1961, finally. Issue at once." It appears that on the same day the Sales Tax Officer passed another order to his peshi clerk. This order does not find place in the order-sheet. The same was passed on a chit of paper to the following effect: "The service of the process-server dated 19th September, 1960, is incomplete as it does not show as to who refused to accept the notice. The dealer has not filed returns and hence issue a fresh notice under section 21. Issue today please." It appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner (Judicial). The burden of this plea seems to be that the second order was not genuine or that it was manipulated subsequently. We are, however, not prepared to entertain any such plea because if the assessee was not satisfied about the genuineness or otherwise of the second order he should have asked for a specific question on that point. The genuineness of that order is not within the purview of any of the questions referred to us. Neither the appellate authority nor the revising authority have recorded any finding in regard to this question. We, therefore, refrain from entering into this controversy. The Sales Tax Officer appears to have passed the order on the ordersheet in ignorance of the earlier proceedings. When the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... felt that the fixation of turnover was also not sound and since several points required consideration it would not be safe to affirm the determination of the turnover. On this finding the assessment order was set aside and the case was remanded for a fresh assessment. In our opinion, the remand order was occasioned upon the pleas raised by the assessee in appeal. It may be noticed that the assessee did not appear before the Sales Tax Officer in spite of service of notice. The appellate authority thought it fit in the interest of justice to afford another opportunity to the assessee to establish his point and meeting the information in the possession of the Sales Tax Officer. In the circumstances, the exercise of power of remand was, in our ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
