TMI Blog1995 (12) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... r short, "the State Act") read with section 9(2) of the Central Sales Tax Act, 1956 (for short, "the Central Act") seeking direction to the Tribunal to state the case and refer the common questions of law for opinion of this Court arising out of the common order dated April 5, 1983, passed by the Tribunal (Board of Revenue) in Appeal No. 53-I/80 for the period from October 19, 1971 to November 6, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be assessed in the hands of the applicant. The matter was thus remanded to the assessing authority for fresh assessment (annexures "P/2 " and "P/3"). The State of Madhya Pradesh effected an amendment in the Madhya Pradesh General Sales Tax Act vide Act No. 25 of 1978 with effect from 1st October, 1978 whereby section 39 was amended by insertion of sub-section (5) conferring right of appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as competent in law (annexure "P/6"). The applicant filed Misc. Petition No. 338 of 1983 in this Court against the order dated November 5, 1982. This petition was, however, withdrawn to seek reference at proper stage. The Tribunal fixed the date on March 2, 1983, for final hearing. The applicant sent telegram and application for adjournment. Ignoring this request, the Tribunal heard the appeal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1770) 4 Burr 2528 is required to be sound, not arbitrary or capricious. In fiscal matter, high stakes are involved. It is, therefore, necessary to examine whether the refusal of adjournment is based on proper exercise of the discretion. It also seems proper to examine whether the appeal filed by the Commissioner was competent in law and was not barred by the law of limitation. As regards adjournme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 44(4) of the State Act to state the case properly and refer the aforesaid questions of law for our answer. 8.. A copy o this order shall be sent to the Tribunal under the seal of the court and signature of the Registrar in terms of section 44(5) of the Act. As the matter is quite old, we further direct the Tribunal to make an endeavour to comply with this order within a period of sc months f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
