COMMISSIONER OF SALES TAX Vs. RADHEY SHYAM PRASHARI

JUDGEMENT

(1.) We have heard the learned Senior Standing Counsel for the Revenue and Sri R. K. Gulati for the opposite party.

(2.) While dealing with a revision petition for the assessment year 1965-66, the Judge (Revision) Sales Tax, Bareilly Range, made a casual observation that the assessment proceedings in respect of the opposite party for the years 1964-65, and 1966-67, could not be justified. Obviously this observation is an obiter inasmuch as it was not necessary for disposing of the revision for the assessment year 1965-66. The anxiety of the Revenue is that this obiter may influence the mind of the assessing authority in making the assessment of the opposite party for the years 1964-65 and 1966-67. it is for this reason that Revenue has sought for a reference to this court.

(3.) Sri Gulati did not dispute that the aforesaid observation which is an obiter, should not influence the mind of the assessing authority in making the assessments on the opposite party for the years 1964-65 and 1966-67.