9911796707
TMI Blog1977 (11) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1971 before the Sales Tax Appellate Tribunal. A Bench of the Tribunal consisting of the Accounts Member and Departmental Member did not go into the merits of the appeals on the ground that they were satisfied that the Assistant Commissioner was not justified in disposing of the appeals in the manner he did. After quoting the relevant portion of the order of the Assistant Commissioner, the Tribunal observed: "As an appellate authority he ought to have found a way of enforcing his superior authority and insisted upon the subordinate officer carrying out his instructions, by submitting the report called for by him. It is unfortunate that, instead of exercising the powers vested in him under law, he had to dispose of the appeal in that manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1970. There is no necessity to call for any such report as we have before us ample evidence, clear material and the wellconsidered reports of the assessing authority dated 31st August, 1965, and the Assistant Commissioner dated 16th January, 1970, for effective disposal of the appeal." When once a competent appellate forum remands a case back to its lower authority with certain directions, those directions have to be complied with. It may be in the view of the present Bench of the Tribunal, the report called for by the previous Bench of the Tribunal was not really necessary. But, it is not the individual opinion of the successor-Tribunal that matters. At the time of hearing of the appeals, what the Tribunal should have addressed itself wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d disposing of the matter on the ground that there is ample material on record. We, therefore, set aside the order of the Tribunal and direct the Tribunal to rehear the appeals on receipt of the report either from the Assistant Commissioner or from the Commercial Tax Officer which was called for by the earlier Bench of the Tribunal. If the report is already on record, the question of calling for a report does not arise. A copy of the report may also be furnished to the assessee so that he may have an opportunity to put forth his defence. Subject to the directions given above, the impugned order of the Tribunal is set aside, but with no order as to costs. Advocate's fee Rs. 200 in each.
Petitions allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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