https://www.taxtmi.com/caselaws?id=157917 Under section 55(6)(b) of the Bombay Sales Tax Act, 1959, the appellate authority's power in penalty matters is limited to confirming, cancelling or varying the penalty order and does not include remand for fresh adjudication. Where the appellate authority sets aside a penalty order, that setting aside operates as cancellation, not as a direction for reconsideration. The assessing authority therefore lacks jurisdiction to revive the same penalty by issuing a fresh order on the same cause after cancellation by appeal, and the attempt to reimpose the penalty was rejected. en-us Thu, 23 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157917 Under section 55(6)(b) of the Bombay Sales Tax Act, 1959, the appellate authority's power in penalty matters is limited to confirming, cancelling or varying the penalty order and does not include remand for fresh adjudication. Where the appellate authority sets aside a penalty order, that setting aside operates as cancellation, not as a direction for reconsideration. The assessing authority therefore lacks jurisdiction to revive the same penalty by issuing a fresh order on the same cause after cancellation by appeal, and the attempt to reimpose the penalty was rejected. Case-Laws VAT and Sales Tax Thu, 23 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157917