SABHARWAL BROTHERS Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) The facts of this case are somewhat peculiar. In this case by the impugned order dated 25th June, 1987, the Sales Tax Tribunal has come to a conclusion that penalty proceedings initiated by the Sales Tax Officer under Section 15-A(1)(h) of the U.P. Sales Tax Act are not leviable but the Tribunal has further recorded findings to the following effect :

(2.) I have heard learned counsel for the parties. In my opinion after the Tribunal had come to the conclusion in the impugned order dated 25th June, 1987, that no penalty is leviable it was not open to the Tribunal to have remanded the case for finding out some other clause under which the act of the appellant falls according to the Tribunal and for the issue of notice for doing so the case has been remanded back. In my opinion it was clearly not open to the Tribunal to do so. The Tribunal only had the authority to decide the matter which was in issue before it and on the facts of this case it was not open to the Tribunal to have passed any further order in this case beyond saying that the penalty under Section 15-A(1)(h) of the U.P. Sales Tax Act was not imposable. In these circumstances, the remand order passed by the Tribunal is liable to be set aside.

(3.) In the result, the revision succeeds and is allowed with costs which are assessed at Rs. 200 (rupees two hundred). The impugned order passed by the Sales Tax Tribunal is set aside with the finding that on the facts of this case it was not open to the Tribunal to have remanded the case back to the assessing authority on the premises set out therein and as baa been done by Sri R.K. Saxena, the Member concerned.