C VELUKUTTY Vs. STATE OF KERALA

JUDGEMENT

(1.) The main question to be considered in this tax revision case is whether the Appellate Assistant Commissioner entertaining an appeal under S.14 of the General Sales Tax Act, 1125, has power to remand. S.(14)3 is very widely worded and we have no doubt that in disposing of the appeal he has powers to remand the case. We therefore hold that the Appellate Assistant Commissioner can exercise the power of remand. In view of the above conclusion it is unnecessary to express any opinion now regarding the other questions raised and we refrain from doing so. The tax revision case is dismissed. No costs.