1987 (7) TMI 561

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....sp; The assessee runs a brick kiln. For the assessment year 1982-83, its account books were rejected by the Sales Tax Officer and it was assessed to tax on an estimated turnover of Rs. 1,78,120 against the disclosed turnover of Rs. 55,400. On appeal the Assistant Commissioner, Sales Tax (Judicial), accepted the book version of the assessee. Being aggrieved, the Revenue took the matter further in appeal before the Sales Tax Tribunal. On consideration of the assessment order and that of the first appellate authority the Sales Tax Tribunal came to the conclusion that orders of both the lower authorities were liable to be set aside. The assessing authority was directed to make a further enquiry and thereafter pass. a fresh assessment orde....

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....Judicial). In these circumstances, the Tribunal took the view that it was necessary for the lower authorities to enquire as to how much bricks of the first, second and of other categories were sold by the assessee during the year. It held, as the average selling rate shown by the assessee was lower than the preceding year it was obvious that more bricks of inferior categories must have been sold during the year. From this it followed that the closing stock of the assessee should contain more bricks of better category in proportion to inferior categories, but no such enquiry was conducted nor these points were taken into consideration. Thus the Tribunal held that without such enquiry the selling rate shown by the assessee could not have been....

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........   (a) confirm, cancel or vary such order, or (b) set aside the order and direct the assessing or appellate or revising authority..........................as the case may be, to pass a fresh order, after such further inquiry, if any, as may be specified, or (c) ............................................... Explanation.-The power to vary an order referred to in clause (a) includes the power to vary the order by reducing or enhancing the amount of assessment or penalty." A scrutiny of the aforesaid provisions will show that it empowers the Sales Tax Tribunal to set aside an order and direct the assessing authority to pass a fresh order after such enquiry in the light of the directions issued by it. An order of remand....