Tribunal rehearing powers under sales tax law include objections to assessed turnover omitted from the appeal memorandum.

An assessee could object before the Appellate Tribunal to liability on turnover already assessed, even if that turnover was not disputed in the appeal memorandum. Section 12-A(4) of the Madras General Sales Tax Act was read as giving the Tribunal wide rehearing powers to pass such order as it thinks fit on the appeal as a whole, and the form requirements in section 12-A(3) and rule 13-B(a) did not cut down that jurisdiction. The Tribunal could permit amendment of the memorandum of appeal where necessary. The earlier authority only barred introduction of a new item outside the assessed turnover and did not apply to an objection to part of the existing turnover. The Tribunal therefore had jurisdiction to entertain the objection.

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Issues: Whether an assessee, in an appeal before the Appellate Tribunal against an assessment order, can object to liability in respect of turnover not disputed before the Commercial Tax Officer.

Analysis: The appellate power under section 12-A(4) of the Madras General Sales Tax Act was construed as conferring wide powers of rehearing, enabling the Tribunal to pass such order as it thinks fit on the appeal as a whole. The form requirement in section 12-A(3) and rule 13-B(a) of the General Sales Tax Rules did not curtail that jurisdiction, since necessary amendments to the memorandum of appeal could be permitted. The earlier decision relied on by the Tribunal only held that a new item not forming part of the turnover could not be added, and did not prevent an objection to part of the turnover already assessed but omitted from the appeal memo. The Tribunal therefore had jurisdiction to entertain the objection, though whether amendment should be allowed remained a matter of discretion.

Conclusion: The assessee could raise the objection before the Appellate Tribunal, and the Tribunal erred in rejecting the petitions for want of jurisdiction.

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