1981 (1) TMI 241 - HC - VAT and Sales Tax

Partial Revisions Granted, Cases Remanded for Fresh Decision on Brick Kiln Business

The court allowed the revisions in part and remanded the cases to the Sales Tax Tribunal for a fresh decision specifically concerning the business of the ... - Issues:1. Disputed turnover and assessment based on a survey.2. Rejection of accounts and turnover estimation for the kiln business.3. Jurisdiction and duty of the revising authority to decide questions of fact and law.Analysis:1. The case involved revisions under section 11(1) of the U.P. Sales Tax Act regarding disputed turnover and assessment based on a survey conducted on the assessee's kiln. The assessing authority rejected the accounts and estimated turnover for the years 1971-72 and 1972-73, leading to appeals and subsequent revisions by the assessee. The appellate and revising authorities confirmed the assessments, relying on the survey findings and the statement of the chowkidar present during the survey.2. The revising authority's decision was challenged on the grounds that it did not independently examine the contentions raised by the assessee regarding the rejection of accounts and turnover estimation for the kiln business. It was argued that the revising authority, as the final fact-finding body, should have assessed the evidence and contentions presented by the assessee. The court emphasized that the revising authority's jurisdiction is akin to an appellate jurisdiction, allowing it to investigate and decide on all questions of fact and law raised before it, even if there are concurrent findings by lower authorities.3. Considering the legal precedent that the revising authority must decide on all questions raised before it, the court found that the revising authority failed to fulfill its duty in examining the disputed facts related to the kiln business adequately. As a result, the court allowed the revisions in part and remanded the cases to the Sales Tax Tribunal for a fresh decision specifically concerning the business of the brick kiln, highlighting the importance of the revising authority's obligation to thoroughly consider all factual and legal aspects raised before it.