Sales tax appeal questions of law remitted to High Court; Audit Officer assessment authority issue kept for hearing.

The SC held that the High Court should first examine whether the originally pleaded questions of law in the sales tax appeal actually arose for consideration and, if so, frame and decide them. Finding merit in the contention that only an additional question of law had been addressed, the matter was remitted to the High Court for reconsideration of the unanswered questions. The separate issue on whether an Audit Officer is competent to pass an assessment order was directed to be listed for hearing, leaving that question open for determination.

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Issues: Whether the High Court ought to consider whether the originally pleaded questions of law in the sales tax appeal arose for consideration and, if so, frame them; and whether the question whether an Audit Officer can pass an assessment order should be taken up for hearing.

Analysis: The contention that the impugned order had answered only an additional question of law and had not dealt with the other pleaded questions of law was found to have merit. The matter was therefore sent back to the High Court for consideration on whether the originally pleaded question of law actually arose for consideration and, if appropriate, for framing and deciding the same. The separate issue concerning the competence of an Audit Officer to pass an assessment order was directed to be listed for hearing.

Conclusion: The matter was remitted to the High Court for reconsideration of the unanswered questions of law, and the issue regarding the Audit Officer's authority was kept for hearing.

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