Appellate remand under sales tax law cannot reopen a case merely to let revenue gather fresh adverse evidence.

The appellate power to remand under section 9(3)(b) of the U.P. Sales Tax Act is discretionary and must be exercised on sound judicial principles. Where the record already showed no material linking the person sought to be assessed as a partner of the dealer, remand could not be ordered merely to give the revenue another chance to collect adverse evidence. Such use of remand was inconsistent with justice and amounted to an improper exercise of appellate power. The revisional authority was therefore justified in setting aside the remand order.

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Issues: Whether the appellate authority under the U.P. Sales Tax Act could remand the assessment for further enquiry when the material on record already showed that the person sought to be made liable was not a partner of the dealer.

Analysis: The power to remand under section 9(3)(b) of the U.P. Sales Tax Act authorises the appellate authority to set aside the assessment and direct a fresh order after further enquiry, but the power is discretionary and must be exercised on sound judicial principles. Where the record before the appellate authority contained no material to indicate that Hazoor Singh was a partner, and the existing materials pointed the other way, remand could not be justified merely to give the assessing authority another opportunity to collect adverse material. Such a course did not serve the interests of justice and amounted to a misuse of the appellate power.

Conclusion: The remand order was unjustified and the revisional authority was right in setting it aside. The answer was therefore in the affirmative, in favour of the assessee.

Final Conclusion: An appellate remand cannot be used to reopen a matter merely because the revenue seeks another chance to gather evidence when the existing record already warrants a decision.

Ratio Decidendi: The statutory power of remand must be exercised judiciously and cannot be invoked to afford the revenue a further opportunity to fish for evidence when the record already permits a conclusive finding.

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