Revisional scrutiny after remand: fresh assessment order can be examined, and the show cause notice stands upheld.

A fresh assessment made after remand is treated as an independent order, not merely an arithmetical implementation of the appellate decision, and may therefore be subjected to revisional scrutiny under section 36(1) of the Assam General Sales Tax Act, 1993. The show cause notice issued in exercise of that revisional jurisdiction was not shown to suffer from lack of jurisdiction or any patent infirmity, so it was not liable to be quashed at the threshold. The assessee remains free to raise all substantive objections before the revisional authority, which must decide them independently and in accordance with law.

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Issues: (i) Whether the revisional authority could invoke section 36(1) of the Assam General Sales Tax Act, 1993 against the fresh assessment order passed after remand. (ii) Whether the impugned show cause notice suffered from lack of jurisdiction or other infirmity warranting interference at the threshold.

Issue (i): Whether the revisional authority could invoke section 36(1) of the Assam General Sales Tax Act, 1993 against the fresh assessment order passed after remand.

Analysis: The appellate order had not finally allowed the assessment appeal in the sense of merely directing arithmetical implementation of a concluded result. It set aside the assessment and remitted the matter for fresh consideration by the original authority. The assessment order passed thereafter was an independent order made pursuant to the remand and was not equivalent to an order merely giving effect to the appellate decision. On that footing, the revisional power was capable of being considered against the fresh assessment order.

Conclusion: The fresh assessment order was not immune from revisional scrutiny under section 36(1) of the Assam General Sales Tax Act, 1993.

Issue (ii): Whether the impugned show cause notice suffered from lack of jurisdiction or other infirmity warranting interference at the threshold.

Analysis: The challenge was directed not to the existence of revisional power, but to its alleged inapplicability on the facts. The notice was issued within the revisional jurisdiction conferred by law, and the court found no inherent lack of jurisdiction or patent infirmity requiring quashing at the threshold. The assessee was left free to urge all objections before the revisional authority, which was to decide them independently and in accordance with law.

Conclusion: The show cause notice was valid and did not call for interference.

Final Conclusion: The appellate challenge failed, and the revisional proceedings were permitted to continue, with all substantive objections preserved for consideration by the revisional authority.

Ratio Decidendi: A fresh assessment made after remand is an independent order and may be subjected to revisional scrutiny; a show cause notice issued in exercise of such jurisdiction is not liable to be quashed merely because the assessee disputes the applicability of the revisional power.

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