RAJUR LIME STORES Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THIS is an application under Section 61 (1) of the Bombay Sales Tax Act, 1959. The basic factual background is this :

(2.) IN the meanwhile the Sales Tax Officer had started fresh inquiry as directed by the first appellate authority. He started collecting material since May, 1966. On the basis of the material so obtained as per direction of the first appellate authority, show cause notice was issued and fresh assessment order passed vide order dated September 27, 1967. The said order was confirmed in the first appeal by the Assistant Commissioner and in the second appeal by the tribunal. The assessee applied for reference under section 61 (1) of the Sales Tax Act. The said application for reference was dismissed and aggrieved thereby, application under the proviso to section 61 (1) of the Act has been made to this Court.

(3.) BASIC issue in the case is whether there could be a fresh order of assessment on the basis of the remand order which was later on set aside. Having regard to the whole background, it cannot be said that the question is inarguable. Hence we set aside the order passed by the Tribunal and direct the Tribunal to refer to this Court appropriate question along with statement of facts. Order accordingly. No costs.