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1963 (4) TMI 42
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....ertiorari to quash the order dated 27th February, 1962, of the Sales Tax Tribunal in Appeal No. 822(P)/61-62. The facts relevant for the decision of this case are that the learned Assistant Commissioner of Sales Tax, Sambalpur, set aside the order of assessment of the Sales Tax Officer under section 23(2)(b) of the Orissa Sales Tax Act, 1947 (hereinafter to be called the Act) and remanded the case....
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....n a memorandum of appeal Five percentum of the amount under sub-section (3) of secin dispute calculated to the tion 23 to the Tribunal. nearest rupee subject to a minimum of one rupee and a maximum of one hundred rupees." An Explanation has been appended to this rule which may be quoted below: "Explanation: In this rule 'the amount in dispute' means the difference between the amount of tax o....
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....ent quantifying the liability after the original order of assessment was set aside by the Assistant Commissioner, and consequently there can be no demand of the tax until further assessment, if any, is made in pursuance of the remand order. It is well-known that the liability is already fixed and does not depend upon the assessment. The assessment merely particularizes the exact sum which a person....