https://www.taxtmi.com/caselaws?id=169430 The High Court upheld the Assistant Collector's power to initiate proceedings afresh and dismissed the appeal. The court emphasized the appellate authority's inherent power to remand cases for a satisfactory disposal of appeals, citing a similar case under the Motor Vehicles Act. Concerns about obtaining justice from the same officer were addressed by suggesting options for recourse if bias was suspected. The appeal was dismissed with costs and a fee of 100 was advocated. en-us Mon, 17 Oct 1960 00:00:00 +0530 Mon, 20 Apr 2015 14:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169430 The High Court upheld the Assistant Collector's power to initiate proceedings afresh and dismissed the appeal. The court emphasized the appellate authority's inherent power to remand cases for a satisfactory disposal of appeals, citing a similar case under the Motor Vehicles Act. Concerns about obtaining justice from the same officer were addressed by suggesting options for recourse if bias was suspected. The appeal was dismissed with costs and a fee of 100 was advocated. Case-Laws Indian Laws Mon, 17 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169430