1995 (12) TMI 368

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....under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, "the State Act") read with section 9(2) of the Central Sales Tax Act, 1956 (for short, "the Central Act") seeking direction to the Tribunal to state the case and refer the common questions of law for opinion of this Court arising out of the common order dated April 5, 1983, passed by the Tribunal (Board of Revenue) i....

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.... respect of the business of M/s. N.A. Trading Co., Neemuch, was not liable to be assessed in the hands of the applicant. The matter was thus remanded to the assessing authority for fresh assessment (annexures "P/2 " and "P/3"). The State of Madhya Pradesh effected an amendment in the Madhya Pradesh General Sales Tax Act vide Act No. 25 of 1978 with effect from 1st October, 1978 whereby section 39 ....

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....ovember 5, 1982. It was held that the appeal was within limitation and was competent in law (annexure "P/6"). The applicant filed Misc. Petition No. 338 of 1983 in this Court against the order dated November 5, 1982. This petition was, however, withdrawn to seek reference at proper stage. The Tribunal fixed the date on March 2, 1983, for final hearing. The applicant sent telegram and application f....

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....ter but the discretion as held by Lord Mansfield in John Wilkes case (1770) 4 Burr 2528 is required to be sound, not arbitrary or capricious. In fiscal matter, high stakes are involved. It is, therefore, necessary to examine whether the refusal of adjournment is based on proper exercise of the discretion. It also seems proper to examine whether the appeal filed by the Commissioner was competent in....