1955 (3) TMI 13

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....laneous Petitions (Nos. 434 and 435 of 1954). 2.. The petitioners are assessees under the C.P. and Berar Sales Tax Act, 1947. They were assessed to sales tax which was duly paid by them. The Commissioner of Sales Tax, however, reopened the assessment under section 22B of the Act and remitted the case to the Regional Assistant Commissioner of Sales Tax, Amravati, for making a fresh assessment. Agai....

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....e Sales Tax Act, it is implicit that the Board of Revenue can exercise all the powers which are necessary for the proper disposal of the appeal. The law on the subject is laid down in Maxwell on the Interpretation of Statutes, 10th edition, on page 361 in the following terms: "Where an Act confers a jurisdiction, it impliedly also grants the power of doing all such acts, or employing such means, a....

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.... meantime requiring the assessee to file another and costly appeal. A view of law which leads to such onerous results is Prima facie untenable. 5.. It is no doubt true that in the Code of Civil Procedure, there is a specific provision, namely, section 151, relating to the inherent powers of Courts. But that section does not create any new right and (1) (1869) L.R. 4 H.L. 100 at p. 122. only enu....