Binding precedent in taxpayer's own case left no question of law, while remand kept assessment and interest issues open.

The assessment and appellate authorities, as well as the Tribunal, were required to follow an earlier decision in the taxpayer's own case, and the absence of any stay in the pending special appeal meant that decision continued to bind them. The High Court noted that the Tribunal's order therefore did not give rise to any independent question of law. On the remaining issues concerning the proper assessment provision and interest, the appellate order was only a remand, leaving those matters open to be urged before the assessing authority. The revisions were liable to be dismissed.

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Issues: Whether any question of law arose from the Tribunal's order where the assessment authorities had followed an earlier judgment in the petitioner's own case.

Analysis: The assessment authority, the appellate authority and the Tribunal had acted in conformity with the earlier decision rendered in the petitioner's own matter. No stay had been obtained in the pending special appeal against that decision, so the authorities were bound to give effect to it. In respect of the other questions concerning the proper assessment provision and interest, the appellate order was only a remand and those matters were left open to be raised before the assessing authority.

Conclusion: No question of law arose from the impugned order of the Tribunal, and the revisions were liable to be dismissed.

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