TMI Blog1987 (7) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Officer and it was assessed to tax on an estimated turnover of Rs. 1,78,120 against the disclosed turnover of Rs. 55,400. On appeal the Assistant Commissioner, Sales Tax (Judicial), accepted the book version of the assessee. Being aggrieved, the Revenue took the matter further in appeal before the Sales Tax Tribunal. On consideration of the assessment order and that of the first appellate authority the Sales Tax Tribunal came to the conclusion that orders of both the lower authorities were liable to be set aside. The assessing authority was directed to make a further enquiry and thereafter pass. a fresh assessment order. The Tribunal has taken the view that the assessing officer as well as the Assistant Commissioner (Judicial) hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire as to how much bricks of the first, second and of other categories were sold by the assessee during the year. It held, as the average selling rate shown by the assessee was lower than the preceding year it was obvious that more bricks of inferior categories must have been sold during the year. From this it followed that the closing stock of the assessee should contain more bricks of better category in proportion to inferior categories, but no such enquiry was conducted nor these points were taken into consideration. Thus the Tribunal held that without such enquiry the selling rate shown by the assessee could not have been accepted. Apart from what has been stated above, the Tribunal also pointed out another discrepancy in the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vising authority..........................as the case may be, to pass a fresh order, after such further inquiry, if any, as may be specified, or (c) ............................................... Explanation.-The power to vary an order referred to in clause (a) includes the power to vary the order by reducing or enhancing the amount of assessment or penalty." A scrutiny of the aforesaid provisions will show that it empowers the Sales Tax Tribunal to set aside an order and direct the assessing authority to pass a fresh order after such enquiry in the light of the directions issued by it. An order of remand implies setting aside of an order. It is settled law that an appellate authority which exercises a quasi-judicial function while e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders passed by both the authorities were erroneous and their findings were based on insufficient material. In these circumstances in my opinion no valid objection can be taken when the Tribunal thought that orders passed by the lower authorities are not liable to be sustained unless further investigation was made on the lines suggested by it. On a careful consideration of facts set out in the order of the Sales Tax Tribunal, I see no justification to interfere with it. It is so even assuming that an alternative view or other views might exist. The Tribunal in my opinion took a balanced view, rather favourable to the assessee by setting aside the assessment and sending it back to the assessing officer for fresh assessment where the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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