TMI Blog1990 (11) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... odhpur, vide assessment order dated August 20, 1983, at 5 per cent on the sales of Rs. 2,32,300 and the learned Assistant Commercial Taxes Officer determined the sales tax payable amounting to Rs. 11,615 and also, imposed a penalty under section 7AA and section 16(1)(n) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). Dissatisfied with the order dated August 20, 1983, passed by the Assistant Commercial Taxes Officer, Ward II, Circle A, Jodhpur, the assessee preferred an appeal before the Deputy Commissioner (Appeals-I), Commercial Taxes, Jodhpur. The Deputy Commissioner (Appeals-I), by his order dated May 14, 1984, allowed the appeal in part and held that the assessee was serving sweet, namkeens, etc., to its cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner (Appeals-I), to assess the petitioner-assessee only with respect to the period between February 3, 1983 to March 31, 1983, the learned Assistant Commercial Taxes Officer, Ward II, Circle A, Jodhpur, again assessed the petitioner for the whole period between April 1, 1982 to March 31, 1983 and reframed the assessment as was done by him earlier and maintained the sales tax and the penalty imposed by him earlier. Dissatisfied with the order dated June 29, 1985, passed by the Assistant Commercial Taxes Officer, Ward II, Circle A, Jodhpur, the assessee preferred an appeal before the Deputy Commissioner (Appeals-I), Commercial Taxes, Jodhpur, who, by his order dated November 21, 1985, dismissed the appeal filed by the assessee. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat. The learned assessing authority, therefore, committed an error in assessing the assessee for the whole year, for which he was not competent. The learned Deputy Commissioner (Appeals-I) as well as the learned Tribunal also committed an error in not taking into consideration this aspect of the matter. He has, also, submitted that he raised this ground before the Deputy Commissioner (Appeals-I) and that ground is specifically mentioned in the memo of appeal itself, but the learned Deputy Commissioner (Appeals-I) did not consider that aspect of the case. He further submitted that even if that ground would not have been taken before him even then it is a pure question of law and it can be considered by this Court at this stage also. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner as assessed prior to February 3, 1983, is concerned, it was held that the assessee is not liable to pay sales tax for that period. The learned appellate authority, also, directed the assessing authority to reconsider the case of imposition of penalty in view of the fact that no sales tax prior to the period of February 3, 1983, was chargeable from the assessee. The scope of the enquiry by the assessing authority was, therefore, very much limited. As per the directions to the assessing authority, he was only to assess the petitioner-assessee so far as the sales between February 3, 1983 to March 31, 1983, are concerned. The appellate authority while remanding the case to the assessing authority controlled the jurisdiction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellate authority then he had to act in accordance with that direction. He cannot question whether the decision of the appellate authority or the directions given by it was correct or not and the respondent is bound as long as it remains in force. Admittedly, no appeal was filed against the order dated May 14, 1984 and, therefore, that order became final. The order passed by the assessing authority was, thus, beyond his jurisdiction. He was not supposed to make de novo the assessment of the assessee. The jurisdiction of the assessing authority was limited to the extent as was directed by the appellate authority. This aspect of the case was neither considered by the Deputy Commissioner (Appeals-I) second time nor was it considered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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