Legality of remand for reassessment held to raise a referable question of law under sales tax law.

A question of law arose on the legality of the Board of Revenue's remand for reassessment under the M.P. General Sales Tax Act, 1958. The High Court noted the assessee's contention that the earlier assessment and appellate relief had become final, and the department's reliance on the Board's power to remand under Section 38(5). On those facts, the Court held that the propriety of the remand was a referable question of law, while the other proposed questions did not arise from the Board's order. The application was partly allowed and the Board was directed to state a case on that question.

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Issues: Whether the Board of Revenue's order remanding the matter for reassessment gave rise to a referable question of law.

Analysis: The application was under Section 44(2) of the M.P. General Sales Tax Act, 1958. The Court noted the contention that the earlier assessment and appellate relief had become final, and also noted the department's stand that the Board had power to remand under Section 38(5) of the Act. On these facts, the Court found that a question of law did arise from the Board's order on the legality of the remand, while the remaining proposed questions did not arise out of that order.

Conclusion: The question whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in law in remanding the matter for reassessment was held to be referable, and the application was partly allowed by directing the Board to state a case on that question.

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