1977 (6) TMI 91

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....rcial Tax Officer found the accounts to be defective and he rejected the accounts and determined the taxable turnover at Rs. 7,18,030.37. The dealer filed an appeal before the Appellate Assistant Commissioner. The result of the order of the Appellate Assistant Commissioner was to accept the book turnover but to reject the claim for exemption made by the assessee with reference to a turnover of Rs. 1,69,992. The assessee preferred a further appeal to the Sales Tax Appellate Tribunal. The Tribunal by its order dated 29th December, 1970, set aside the order of the Appellate Assistant Commissioner and restored the appeal to the file of the Appellate Assistant Commissioner. This order was in the nature of a consent order and it runs as follows: ....

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.... the Appellate Assistant Commissioner took into consideration the claim made by the assessee. He got the claim verified by the assessing officer. The assessing officer found that a sum of Rs. 34,418.65 out of Rs. 9,24,115.08 was not eligible for exemption. The Appellate Assistant Commissioner, therefore, accepting his report, gave the exemption to the extent of Rs. 8,89,696.63. The result was that the taxable turnover was reduced to Rs. 2,64,752.62. It is this order of the Appellate Assistant Commissioner that was examined by the Board and that was the subject of the order under section 34 in exercise of the powers of suo motu revision. In the view of the Board, in the absence of separate accounts, there was no case for claiming exemption o....

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....the purpose of having the matter scrutinised by the Appellate Assistant Commissioner. If the sales tax authorities felt aggrieved by the order of the Sales Tax Appellate Tribunal in so far as it entertained the claim for a larger amount than what had been agitated before the assessing authority or the appellate authority, then they should have taken up appropriate proceedings, if any such proceedings were available. In fact, being a consent order we are not sure whether any proceedings would have been available at all. However, we need not go into that aspect. The result would be that the Appellate Assistant Commissioner was very much within his authority in examining the contention of the assessee for a larger exemption in view of the Trib....