Remand for fresh assessment upheld where inadequate inquiry and unexplained stock discrepancies prevented a just decision.

The Tribunal may set aside an assessment and direct fresh inquiry where the record is insufficient for a just decision, and that power must be used judicially and sparingly. Here, the Tribunal found that the lower authorities had conducted inadequate inquiry, had not verified class-wise sales and stock position, and had left an unexplained discrepancy in stock figures. On that factual basis, the remand for fresh assessment was properly made and was not illegal; the revision challenging it therefore failed on merits.

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Issues: Whether the Tribunal was justified in setting aside the assessment and remanding the matter for fresh assessment after directing further inquiry.

Analysis: Section 10(5) of the U.P. Sales Tax Act empowers the Tribunal to set aside an order and direct the assessing authority to pass a fresh order after further inquiry. The power of remand is to be exercised judicially and sparingly, but it is available where the record does not enable a just decision, or where material issues of fact have not been properly investigated. On the facts, the Tribunal found that the lower authorities had proceeded on insufficient inquiry, that relevant details regarding class-wise sale and stock position had not been verified, and that a discrepancy in stock figures remained unexplained. The Tribunal's direction for fresh assessment was therefore founded on proper reasons and did not suffer from illegality.

Conclusion: The remand was valid and the revision challenging it was not maintainable on merits.

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