COMMISSIONER OF SALES TAX Vs. GANESH INT UDYOG

JUDGEMENT

(1.) This revision has been preferred by the Commissioner, Sales Tax, U. P., Lucknow against the order dated 5th February, 1986, passed by the Sales Tax Tribunal, Saharanpur Bench, Saharanpur.

(2.) For the assessment year 1978-79, the assessing authority had rejected the book version of the turnover shown by the assessee and made an estimate of turnover. Aggrieved against the same, the assessee had preferred an appeal before the Assistant Commissioner (Judicial), who upheld the rejection of the account books of the assessee but reduced the quantum of turnover. Against this order, both the Commissioner of Sales Tax as well as the assessee filed second appeals before the Sales Tax Tribunal. The appeal preferred by the assessee was decided earlier by the Tribunal. The main contest in the appeal preferred by the assessee before the Tribunal was as to whether the account books of the assessee were liable to be rejected. The said appeal was duly contested by the Commissioner of Sales Tax before the Tribunal. After hearing the parties, the Tribunal for the reasons stated by it in its impugned order allowed the appeal of the assessee and held that the account books of the assessee were liable to be accepted. It appears that the other second appeal filed by the Commissioner of Sales Tax challenging the reduction in the quantum of turnover before the Tribunal was not listed and heard along with the aforesaid second appeal filed by the assessee. The said departmental appeal was ultimately heard and the impugned order of the Tribunal was passed. In the impugned order, the Tribunal has taken the view that since the account books of the assessee have been accepted in the appeal filed by the assessee, the very basis of filing this appeal which challenges the reduction of quantum of turnover no longer subsists. In this view of the matter, the Tribunal has dismissed the appeal filed by the Commissioner of Sales Tax aforesaid.

(3.) I have heard learned Standing Counsel appearing on behalf of the Commissioner of Sales Tax. He has very strongly relied upon the decision of the Supreme Court in the case of Commissioner of Sales Tax v. Vijai Int. Udyog 1986 UPTC 131 and submitted that in view of the said decision the impugned order of the Sales Tax Tribunal be set aside and the Tribunal be directed to rehear both the appeals filed by the assessee as well as the department together.