9911796707
TMI Blog2015 (1) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ashtra Sales Tax Tribunal in Reference Application No.138/2013 refusing to refer the question of law raised by the Revenue to this Court for this Court's opinion and answer. That is why the Revenue invokes this Court's power under section 61 of the Bombay Sales Tax Act, 1959. 3. Very few facts are necessary for the purpose of disposal of this application. The Respondent Assessee/dealer M/s. Ashok Leyland Ltd. was assessed to tax by the then Senior Assistant Commissioner of Sales Tax (Assessment), A22, Pune Division, Pune, on 31st March, 2004 for period 1st April, 2000 to 31st March, 2001. The order of assessment was passed by the said officer on 31st March, 2004 and which resulted in a refund of Rs. 37,58,558/-. Aggrieved and dissa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the B.S.T. Act, 1959 is levied at Rs. 43,25,224/-. Surcharge u/s. 15IA @ 10% on S.T. levied at Rs. 1,73,00,896/- on sales effected against declaration in Form14 is levied at Rs. 17,30,089/-. Thus the final figure under revision proceeding are determined as under:- ParticularsAs per Appeal Order As per Revision Order Tota S.T. & P.T. Payable.Rs.16,73,37,882/- Rs. 16,73,37,882/- Add-Turnover Tax u/s 9@1%.4,91,799/- 48,17,023/- Add-Surcharge u/s. 15IA @ 10%.4,91,866/- 22,21,956/- Total taxes payable.16,83,21,547/- 17,43,76,861/- Taxes paid with returns. 17,52,98,294/- 17,52,98,294/- Balance Excess/Refundable69,76,747/- 9,21,433/- Add-Interest granted/to be granted u/s. 43-A.12,55,814/- 1,65,858/- Balance net amount refundabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to initiate the revision proceeding. He could not have initiated revision, as such; the order of revision is illegal. Since order in revision is beyond jurisdiction and liable to be set aside on this ground alone, it is not necessary to consider the second ground urged on merit in this appeal. Hence, the following order:- ORDER Appeal No.33 of 2009 is allowed. The order of revising authority levying turnover tax and surcharge u/s.9 and 15-I-A of B.S.T. Act respectively is set aside. The order of assessing authority is restored. No order as to costs." 7. It is from this Appeal/Appellate order of the Tribunal dated 1st October, 2012 that certain questions of law arise according to the Revenue. It made an application styled as Referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of disallowing deduction of certain amount (i.e. tax part), the Tribunal was still correct and justified in holding that the rest of order was not merged in the first appeal order? (5) Whether the Tribunal was justified in impliedly holding that under B.S.T. Act there would be no merger at all, though the first appeal was against the assessment on limited ground of disallowing deduction of certain amount?" 8. This application has been dismissed on 2nd May, 2014 and in dismissing it, the Tribunal has held that its order dated 1st October, 2012 does not raise any question of law. We have perused this order and particularly para 7 and 8 thereof. As reproduced above, the order dated 1st October, 2012 allows the Appeal styled as Second Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
