TaxTMI 
TaxTMI 
1960 (1) TMI 22
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....tion on Rs. 84,110-9-2, leaving Rs. 12,68,237-8-4 as the net turnover. The Deputy Commercial Tax Officer partly disallowed the claim for exemption, and had added the further sum of Rs. 3,14,300-0-0 as the concealed or undisclosed part of the turnover. The aforesaid amount is the total of two sums of Rs. 1,57,150 each. The taxing authority had found one such amount to be the value of 4,490 bags of rice, which he held the dealer to have purchased from I.M. Rice Mills, Nilambur, between 1st April to 2nd December, 1954. The grounds for so deciding appear to be the entries in the secret account books of the proprietor of the rice mills, which the officer is stated, during the assessment proceedings of the proprietor, to have taken from two perso....
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....preme Court in another case and had become untenable when the appeal was heard by the Tribunal. As regards the additions to the turnover, the Tribunal has held that the statements of the persons recorded at the time when parts of the secret account books were seized could not be used against the assessee. It further found that, in view of the admissions in the cross-examination of the proprietor, the extracts from the secret account books could not be of such evidentiary value. It has therefore held that the dealer's plea about there being no legal evidence to support the purchase of 4,490 bags of rice from the mills cannot be altogether groundless. While so holding, the Tribunal has set aside the entire assessment and has directed a fresh ....
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....the General Sales Tax Act (No. XI of 1125) and read as follows: Section 2-A(4): "The Appellate Tribunal shall with the previous sanction of the Government make regulations consistent with the provisions of this Act and the rules made thereunder for regulating its procedure and the disposal of the business." Section 15-A: "Any assessee objecting to an order relating to assessment passed(i) by the Appellate Authority under section 14, or (ii) by the Deputy Commissioner suo motu under section 15, subsection (1), may if the assessee has not preferred an application for revision of the order under section 15, sub-section (1) or under sub-section (2) of that section, as the case may be, appeal to the Appellate Tribunal within sixty days from the ....
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....al evidence, whether oral or documentary, in the Tribunal. But if(a) the authority, from whose order the appeal is preferred, has refused to admit evidence which ought to have been admitted, or (b) the party seeking to adduce additional evidence, satisfies the Tribunal that such evidence, notwithstanding the exercise of due diligence, was not within his knowledge, or could not be produced by him at or before the time the order under appeal was passed, or (c) the Tribunal requires any document to be produced or any witness to be examined to enable it to decide the case or for any other substantial cause the Tribunal may allow such evidence or document to be produced, or witness to be examined. (2) No order for admission of additional evid....
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....oubts about the Appellate Tribunal having no such powers because of the omission. The aforesaid provisions are similar to section 12-A(4) of the Madras General Sales Tax Act, and in Somasundaram v. Madras State[1955] 6 S.T.C. 304; A.I.R. 1956 Mad. 123., the view has been affirmed that the Appellate Tribunal has authority to remand cases for fresh decisions by the taxing authorities in conformity with the legal and factual conclusions of the Tribunal. Moreover one of us has in Thippanna Rayappa v. Government of Andhra[1957] 8 S.T.C. 660. taken the view that the powers under section 12-A(4) of the Madras Act were wide enough to authorise complete rehearing of the case, and as has been already stated, the provisions of the Travancore-Cochin Sa....