AUTO SALES BOMBAY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this application under Section 44 (2) of M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") and the Rules made thereunder, the applicant has prayed that the Board of Revenue be directed to state a case and refer the questions of law mentioned in paragraph 13 of the application arising out of the order of the Board in Sales Tax Appeal No. 322-PBR/77 for the opinion of this Court.

(2.) THE facts giving rise to this application briefly stated are as follows :

(3.) THE learned counsel for the applicant contended that the assessment order and the order passed in appeal by the Appellate Assistant Commissioner granting relief to the applicant became final because the department did not prefer appeal from the order of the Appellate Assistant Commissioner before the Board of Revenue. The Board of Revenue was, therefore, not justified in law in remanding the case for reassessment because it may result in enhancement of the assessment and the relief granted to the applicant may be wiped out. The learned Government Advocate appearing for the department contended that the Board has the power to remand the matter for reassessment under the provisions of Section 38 (5) of the Act. Thus a question of law does arise from the order of the Board of Revenue to the effect whether, on the facts and circumstances of the case, the Board of Revenue was justified in law in remanding the matter for reassessment. The other questions suggested by the applicant do not arise out of the order of the Board of Revenue.