TMI Blog1977 (11) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Tribunal cannot sit in judgment over an order made by an earlier Bench. To appreciate the question raised by the learned counsel for the petitioner, a few relevant facts may be stated. The petitioner preferred two appeals, Tribunal Appeals Nos. 593 and 594 of 1971 before the Sales Tax Appellate Tribunal. A Bench of the Tribunal consisting of the Accounts Member and Departmental Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Bhopal[1960] 40 I.T.R. 618 at 623 (S.C.)., the Tribunal remitted back the matter to the Assistant Commissioner for disposal afresh in accordance with the directions given by it. On remand, it is evident from the order of the Assistant Commissioner that there is no reference at all to the report which the Appellate Tribunal directed him to obtain from the Commercial Tax Officer. There is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the orders of both the assessing authority dated 31st August, 1965, and the first appellate authority dated 16th January, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f personnel of the Tribunal cannot affect the decisions remanded by the Tribunal. Because of change of persons, the Tribunal cannot ignore what it itself directed on the ground that such a direction was not necessary. The question is not whether any useful purpose is going to be served but whether the direction given by the Tribunal has been obeyed or not. The Tribunal should have asked the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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