Revisional jurisdiction over Commissioner's order upheld, with remand sustained where turnover objections were not properly considered.

An order of the Commissioner under section 31(5) of the Bihar Sales Tax Act, 1959 was held revisable under section 31(2), so the reference to the Commercial Taxes Tribunal was competent. The Tribunal also acted within jurisdiction in remitting the matter for fresh consideration where the assessee's objection to the ex parte assessment, including the basis for enhancement of turnover, had been raised but not properly examined on the available material. The revisional jurisdiction and remand direction were therefore sustained as legally valid.

---

---

Issues: (i) Whether a revision lay to the Commercial Taxes Tribunal from the Commissioner's order under section 31(5) of the Bihar Sales Tax Act, 1959; (ii) whether the Tribunal's order remanding the matter to the Commissioner for fresh decision was legally justified.

Issue (i): The question was covered by prior binding authority, and the Commissioner's order passed under section 31(5) was held to be revisable under section 31(2). The reference to the revisional forum was therefore competent.

Conclusion: The first issue was answered in the affirmative and in favour of the Revenue.

Issue (ii): The assessee's challenge to the ex parte assessment included the contention that the enhanced turnover had no basis and that the Commissioner had not examined the material bearing on that objection. The Tribunal found that the point had been raised but not considered, and that the enhancement required proper scrutiny with reference to the available materials. On that footing, the Tribunal was competent to remit the matter for fresh consideration.

Conclusion: The second issue was answered in the affirmative and in favour of the Revenue.

Final Conclusion: The Tribunal's revisional jurisdiction was upheld, and its remand direction was sustained as legally valid.

Ratio Decidendi: An order of the Commissioner under section 31(5) of the Bihar Sales Tax Act, 1959 is revisable under section 31(2), and where material objections to an assessment have not been properly considered, the Tribunal may validly remit the matter for fresh determination.

---