Cess levy challenge under tax computation remanded for fresh appellate consideration after the issue was raised belatedly.

The appellate order was quashed because the petitioner had not earlier raised the challenge to levy of cess while computing tax under section 129(1)(a), and the Court held that the issue should first be examined by the appellate authority. Fresh consideration was therefore warranted so the petitioner could urge that ground before the Joint Commissioner of Commercial Taxes (Appeals). The matter was remanded for decision on the cess issue in accordance with law.

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Issues: Whether the appellate order deserved to be quashed and the matter remanded so that the petitioner could raise, for the first time, the ground challenging levy of cess while computing tax under section 129(1)(a).

Analysis: The petitioner had not raised the cess-related challenge before the appellate authority earlier. The Court found that the dispute required an opportunity for the petitioner to urge that ground before the Joint Commissioner of Commercial Taxes (Appeals), and therefore fresh consideration was warranted.

Conclusion: The writ petition was allowed, the appellate order was quashed, and the matter was remanded to the appellate authority to consider the cess issue in accordance with law.

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