TaxTMI 
TaxTMI 
1993 (2) TMI 283
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..... 18,91,723 during the assessment year 1957-58 made to registered dealers and said to be supported by "C" forms on account of clerical mistakes committed in filing the return claiming the said amount showing the said sales in the next accounting year for the reason that earlier remand order was a bar in the way of the petitioner for making the claim? 2.. Whether, the Tribunal was justified in rejecting the revised return filed by the petitioner before the assessing authority after the remand for the same reason? 2.. This reference relates to the assessment period July 1, 1957 to March 31, 1958, relating to an assessment made in respect of the liability of the assessee under the, Central Sales Tax Act, 1956 (hereinafter in short "the C....
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....ting to the periods of assessment 1958-59 and 1959-60. On consideration of these facts and submissions the Tribunal while allowing all the revisions in part by passing a consolidated order, remanded the cases for re-examining the aforesaid claims only made on behalf of the assessee. The operative part of the order of the Tribunal reads as under: "In these circumstances, the applications in revisions are allowed in part and the cases are remanded to the assessing officer for re-examination of the declarations produced in these cases and to allow such claims of the applicant if these appear to be in order. The assessing officer should also verify if the claims of the applicant for adjustment of credit notes were made for the respective yea....
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....tion even in a limited area will have an impact in the final computation of the tax payable by the dealer. Therefore, according to him, a remand by higher authorities may be open or restricted in terms but their orders have always to be treated as conferring a jurisdiction on the assessing authority to entertain all claims preferred by the dealer even if some of those were new in nature. In support of his submission he has placed reliance on the decisions in the cases of Mittal & Company v. State of Bihar, reported in [1969] 24 STC 418 (Pat), Narsepalli Oil Mills v. State of Mysore reported in [1973] 32 STC 599 (Mys), State of Andhra Pradesh v. Sri Rama Laxmi Satyanarayana Rice Mill reported in [1975] 35 STC 601 (AP), Electro Diesel (P) Ltd....
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....h intent to defraud the State Government of its Revenue." "Rule 9(2)(a).-A registered dealer who claims to have made a sale to another registered dealer shall, in respect of such claim, attach to his return in form 'I' the portion marked 'original' of the declaration received by him from the purchasing dealer or shall submit the said declaration at any time before final assessment, if the assessing authority so permits: Provided that when goods are delivered in instalments against one purchase order and a declaration in form 'C' covering the entire order is furnished along with the return for one period, declarations need not be furnished along with the return for subsequent period in respect of the same transaction, if reference to p....
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....h of the items concerning assessment. 8.. Before pronouncing on the main issue, I may deal with the above referred statutory provisions relied upon by Mr. Sinha, learned counsel for the petitioner, which according to me, has no bearing on the issue involved. The reason being that the said provisions relate to making of final assessment in such cases where either in view of the statutory provisions or pursuant to a direction by the higher authorities, the assessing authority is clothed with the jurisdiction to pass a fresh order of assessment traversing through the entire range of jurisdiction. In other words, the said provisions will apply where the jurisdiction is not proscribed by any restriction or limitation. Similar is the situation....
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....wise rejected at the time of original assessment which has since acquired finality." 9.. Now coming to the present case, the order of assessment in question has acquired its finality in respect of all the items except in relation to the declarations and credit notes which were produced during the assessment proceeding and were required to be re-examined pursuant to the revisional order and, if found in order, consequential relief was to be allowed. The operative portion of the revisional order passed by the Tribunal, as quoted above, is very specific that the revisions were allowed in part to the extent indicated and therefore, in relation to other parts of the assessment order, those had acquired their finality. Accordingly, I have no h....