Statutory limits on appellate power prevent extension of earlier sales tax determination into later assessment proceedings.

The Bombay High Court held that an appellate authority in assessment proceedings cannot extend the protective effect of an earlier determination under the Bombay Sales Tax Act, 1959, where the statute confers that power only in determination proceedings. Section 52(2) was described as a limited power, and the Tribunal was bound to act strictly within the four corners of the Act. A plea for broader equitable relief under section 55(6) was rejected because it could not justify reading into the statute a power not expressly granted. The Tribunal's extension of the earlier determination was therefore beyond jurisdiction and answered against the assessee.

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Issues: Whether the Tribunal, in assessment appeal, had jurisdiction to grant to the assessee the benefit of an earlier determination under the Bombay Sales Tax Act, 1959, for a period up to the date of a later determination, even though no such power was expressly conferred by the statute.

Analysis: The power under section 52(2) was a limited power exercisable in determination proceedings. The appellate authority could exercise only such powers as were conferred by the Act, and an order in appeal had to remain within the four corners of the statute. The Tribunal could not, in assessment proceedings, transplant the protective effect of one determination to a later period merely because the assessee had acted on it. The plea that broader equitable relief could be granted under section 55(6) was rejected, as that provision did not authorise the Tribunal to ignore the statutory scheme or assume a power not otherwise granted.

Conclusion: The Tribunal had no power to grant the relief it did, and the question was answered in the negative, in favour of Revenue.

Final Conclusion: The reference succeeded, and the Tribunal's extension of the earlier determination was held to be beyond jurisdiction.

Ratio Decidendi: An appellate authority cannot grant relief in assessment proceedings that the statute confers only for determination proceedings, and its powers must be exercised strictly within the limits of the enabling Act.

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