1977 (11) TMI 132

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.... 1971 before the Sales Tax Appellate Tribunal. A Bench of the Tribunal consisting of the Accounts Member and Departmental Member did not go into the merits of the appeals on the ground that they were satisfied that the Assistant Commissioner was not justified in disposing of the appeals in the manner he did. After quoting the relevant portion of the order of the Assistant Commissioner, the Tribunal observed: "As an appellate authority he ought to have found a way of enforcing his superior authority and insisted upon the subordinate officer carrying out his instructions, by submitting the report called for by him. It is unfortunate that, instead of exercising the powers vested in him under law, he had to dispose of the appeal in that manner....

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....1970. There is no necessity to call for any such report as we have before us ample evidence, clear material and the wellconsidered reports of the assessing authority dated 31st August, 1965, and the Assistant Commissioner dated 16th January, 1970, for effective disposal of the appeal." When once a competent appellate forum remands a case back to its lower authority with certain directions, those directions have to be complied with. It may be in the view of the present Bench of the Tribunal, the report called for by the previous Bench of the Tribunal was not really necessary. But, it is not the individual opinion of the successor-Tribunal that matters. At the time of hearing of the appeals, what the Tribunal should have addressed itself was....