TaxTMI 
TaxTMI 
1990 (8) TMI 355
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....s in respect of the assessments under the Central Sales Tax Act together and referred the following four questions: "(1) Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal was justified in law in going into the issues relating to: (i) alleged discrepancy in figures of production given in appellant's balance sheet and RT 12 returns filed by appellant with Central excise authorities? (ii) stock of paper seized by Central excise authorities for alleged contravention of Central Excise Rules? (iii) alleged stock of bamboo not accounted relating to imposition of penalties under the Forest Rules? (iv) alleged discrepancy in the figures of stock of bamboo in two stock statements furni....
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.... the following question was referred: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was legally correct in directing the learned assessing officer for fresh assessment on scrap sales by opposite party after further enquiry regarding volume, frequency, continuity and regularity of scrap sales?" Since some questions were not referred to this Court, the dealer filed six applications for calling for statements of case in respect of the three years under both the Central and State Acts. The court called for statements of case in respect of all the six appeals on the following question of law: "Whether, the Tribunal was justified in passing the order of remand?" 2.. The dealer ....
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....e enumerated in section 23(2) in respect of the first appellate authority. Section 23(2) reads as follows: "(2) Subject to such rules as may be made or procedure as may be prescribed, the appellate authority, in disposing of any appeal under subsection (1), may- (a) confirm, reduce, enhance or annul the assessment or the penalty or interest, if any; or (b) set aside the assessment or the penalty or interest, if any, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed. 5.. Neither the Act nor the Rules give any guideline as to under what circumstances an assessment can be set aside directing the assessing authority to pass a fresh order after such further enquiry as may be direct....
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....e only the order of assessment is to be set aside. No convincing reason could be given by him. It is true that where a duty can be performed by a subordinate authority, higher authority should not be engaged for the same which can perform more important duties which the subordinate authority is not empowered to perform. While keeping this in mind it is also to be considered that the dispute for the same purpose has chance to continue since a right of appeal is vested. If ultimately on the same materials the Tribunal is to make the estimate as in this case, there is no justification for remanding the matter. The question on which a statement of case has been called for in respect of all the six second appeals by this Court in the circumstanc....