COMMISSIONER, SALES-TAX Vs. MOHATTA BROS. INDORE

JUDGEMENT

(1.) THIS is a reference under Section 13 (1) of the Madhya Bharat Sales Tax Act, 1950, arising out of the assessment of the opponent to sales -tax for the year 1952 -53.

(2.) THE opponent was assessed to tax for the material period by the Sales -Tax Officer, Dhar, on the footing that the principal place of assessee's business was at Rajgarh in the Sales -tax Circle, Dhar, and that the assessee firm had a branch in Indore. The opponent then preferred an appeal before the Judge, Sales Tax Appeals, contending that the Sales -Tax Officer, Dhar had no jurisdiction to assess him as his principal place of business was located at Indore with a branch at Rajgarh. This contention found favour with the Appeal Judge who set aside the assessment order made by the Sales -Tax Officer, Dhar. Thereupon, the Sales -Tax Officer, Dhar, moved the Commissioner of Sales -Tax under Section 12 (1) of the Madhya Bharat Sales -Tax Act, 1950. The Commissioner came to the conclusion that the finding of the Appeal Judge that the head -office of the assessee was at Indore was not based on any evidence and his order, therefore, quashing the order of assessment made by the Sales -Tax Officer, Dhar, was illegal and improper. He accordingly in the exercise of his revisional powers under Section 12 (1) set aside the order of the Appeal Judge and remanded the case to the appellate authority for disposal on merits of the appeal preferred by the assessee. Subsequently the opponent moved the Commissioner under Section 13 (1) of the Act for stating the case to this Court for the purpose of answering the following questions of law: -

(3.) IN the light of this opinion, the Commissioner shall now make an order upholding the decision of the Judge, Sales -Tax Appeals. There shall be no order as to costs of this reference.