Remand in tax appeals should be made only for compelling reasons, not where merits can be decided directly.

A remand in tax proceedings should be ordered only for compelling reasons and not where the appellate or revisional authority can itself decide the dispute on merits. Repeated remands were disapproved because they defeat finality and create avoidable uncertainty in business matters. The Tribunal's remand to the appellate authority was therefore set aside, and the Tribunal was directed to hear and decide the parties' appeals on merits within the stipulated time.

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Issues: Whether the Tribunal's order remanding the sales tax matter to the appellate authority was sustainable, or whether it ought to have decided the appeals on merits.

Analysis: The revision arose from repeated remands in the assessment proceedings. The Tribunal had sent the matter back although the issues could have been decided by it, and the Court found that such remand should not be made lightly. A remand is justified only for strong reasons where the authority cannot itself finally dispose of the dispute on merits. Repeated remands in a business matter were disapproved as defeating finality and causing avoidable uncertainty.

Conclusion: The remand order was set aside and the Tribunal was directed to decide the parties' appeals on merits within the stipulated time. The revision was allowed.

Final Conclusion: The judgment restored the matter to the Tribunal for substantive adjudication and rejected the practice of repetitive remands in tax proceedings.

Ratio Decidendi: A remand should be ordered only for compelling reasons and not where the appellate or revisional authority can itself decide the dispute on merits.

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