2008 (11) TMI 630

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....nce Act, 1981 (for short, "the Act, 1981"). An appeal was preferred by the assessee to the Commissioner, Commercial Taxes. The appellate authority, namely, Commissioner, Commercial Taxes, vide its order dated March 8, 1993 affirmed the assessment order. Against the concurrent orders, a revision application was preferred by the assessee before the Commercial Taxes Tribunal, Bihar. The Tribunal upheld the orders of the appellate authority as well as the assessing authority vide its order dated December 28, 1999. Aggrieved thereby, a writ application was filed by the assessee before this court. This court allowed the writ petition, set aside the order of the Tribunal dated December 28, 1999 and remitted the matter back to the Tribunal for re-c....

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....ner may, on his own motion call for and examine the records of any proceeding in which any order has been passed by any other authority appointed under section 9, for the purpose of satisfying himself as to the legality or propriety of such order and may after examining the record and making or causing to be made such enquiry as he may deem necessary, pass such order as he thinks proper. (b)... (5) No order under this section shall be passed without giving the appellant as also the authority whose order is sought to be revised or their representative, a reasonable opportunity of being heard. (6) Any revision against an appellate order filed and pending before the Joint Commissioner or a revision against any other order filed and pe....

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....clause (b) of subsection (2) the High Court is not satisfied that such refusal was justified, it may require the Tribunal to state a case and refer it to the High Court and on receipt of such requisition the Tribunal shall state and refer the case accordingly. (4) If the High Court is not satisfied that the statements in a case referred to under this section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the court may direct in that behalf. (5) The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which suc....