SALESTAX OFFICER TRICHUR Vs. SANKARAN

JUDGEMENT

(1.) The short point that arises for consideration in this writ appeal is whether the inordinate delay, in making an assessment to sales tax in a case remanded by the Appellate Assistant Commissioner, by itself will vitiate the assessment. In this writ appeal, the Sales Tax Officer-the respondent in the original petition filed by the assessee challenges the judgment of the learned Single Judge allowing the original petition and quashing the assessments.

(2.) The appellant assessed the respondent to sales tax for the assessment years 1964-65 and 1965-66 by orders dated 16-2-1967 and 15-2-1967 respectively. The respondent filed appeals against the assessments. The Appellate Assistant Commissioner set aside the assessments and remanded the cases to the appellant for fresh disposal as per order dated 6-3-1968. Thereafter, only by orders Exts. P4 and P5 dated 28-7-1981 assessment was made. The respondent challenged the above orders before this Court in an original petition contending that there was inordinate delay in making the assessment and this has vitiated the revised assessments. The original petition was allowed. It is that judgment that is challenged in the writ appeal.

(3.) The New Webster's Dictionary of the English Language has given the following meaning for the word 'remand':