1990 (7) TMI 338

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....hereinafter referred to as "the Act"), to carry on business of sale and purchase of goods in the trade name of M/s. Commercial Enterprisers. In the month of December, 1973, Rameswar Das died leaving behind Sankarlal, his son to continue the business. In respect of the years 1971-72, the Sales Tax Officer initiated a proceeding under section 12(8) of the Act. In respect of the years 1972-73 and 197....

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....nulment of an assessment is permissible where the taxing authority would have no jurisdiction to assess. In all other cases, where there is jurisdiction to assess, the assessment order may be set aside if there is any error, which requires further enquiry to be conducted by the appellate authority. 3.. Whether the Sales Tax Officer had jurisdiction on the date the order of assessment for these ....

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.... correct principle of law. 4.. On perusal of the orders in second appeals, we are satisfied that facts material for the purpose of decision for considering the validity of assessments having not been considered by the Tribunal, orders are vitiated. 5.. If we call for further facts on real question involved, it would take a long time and the Tribunal shall have to make further enquiry. Acc....