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Issues: Whether the Tribunal's order was liable to be set aside for being a non-speaking order that did not deal with all the grounds raised in appeal, and whether the matter should be remanded for fresh decision.
Analysis: The revision challenged the Tribunal's dismissal of the appeal on the ground that it contained no proper reasoning and did not adjudicate the grounds raised in the memorandum of appeal. Rule 68(5) of the U.P. Trade Tax Rules, 1948 requires an appellate judgment to state the points for determination, the decision thereon, and the reasons. The Tribunal, being the final fact-finding authority under the trade tax regime, was bound to consider and return findings on all substantive grounds raised in appeal. An order that dismisses the appeal without addressing those grounds does not satisfy the statutory mandate and cannot be sustained.
Conclusion: The Tribunal's order was unsustainable and was set aside, and the matter was remanded to the Tribunal for fresh disposal in accordance with law after hearing both sides.
Final Conclusion: The assessee obtained relief against the impugned appellate order, but the tax dispute itself was left open for reconsideration by the Tribunal on merits.
Ratio Decidendi: An appellate tax tribunal, as the last fact-finding authority, must decide all substantive grounds raised in appeal by a reasoned order, and failure to do so renders the order liable to be set aside and remanded.
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