1985 (7) TMI 341

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.... Keeping in view the suppression on a single day, the Assistant Commissioner (Judicial) estimated the turnover at Rs. 20,000 only. The Tribunal affirmed the order of the Assistant Commissioner (Judicial). From a perusal of the order of the Tribunal, it appears that no question of law arises therefrom. The question as to how the turnover is to be estimated on the basis of suppression of a single day, discovered at the time of survey, is essentially a finding of fact. The revision is, therefore, dismissed. No order as to costs. Petition dismissed.   The judgment of the Court was delivered by DWARKA PRASAD, J.-The question which was raised before the learned Single Member of the Board of Revenue in the revision petition, wa....

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....e Division Bench of the Board of Revenue held that the request for remand made on behalf of the assessee, was reasonable; and the order passed by the learned Single Member of the Board of Revenue was, consequently, modified. The case was remanded to the assessing authority with the direction that the amount of interest payable by the assessee may be recalculated in accordance with the decision of the learned Single Member of the Board of Revenue and the provisions of the Act; and tax be recovered from the assessee according to such recalculation. In the application filed by the Commercial Taxes Officer (for short, "the CTO" hereinafter), before the Division Bench of the Board of Revenue under section 15 of the Act, for making a reference....

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....itted that the question of law which is sought to be raised by the department before this Court, does not arise out of the order passed by the Division Bench of the Board of Revenue, as no such question relating to the calculation of the period for which interest was payable by the assessee was raised before the Division Bench of the Board of Revenue. The learned counsel drew our attention to the fact that the Division Bench of the Board of Revenue pointedly observed that the only question which arose for their consideration was as to whether in view of the finding arrived at by the learned Single Member of the Board, the matter should be remanded to the assessing authority with the direction to recalculate the amount of interest payable by....