ORDER

Special leave granted.

Heard counsel for the parties.

Assessee was subject to sales tax under the Bengal Finance (Sales Tax) Act, 1941, for the periods 1977-78, 1978-79 and 1979-80. The assessments for all the three years were challenged but there has been an order of remand in respect of the first and the last of these years leaving 1978-79 out of the purview of remand.

We find that the challenge is on common grounds and in case assessee's stand succeeded for the other two years where remand operates there will be prejudice to the assessee in denying it the benefit of the decision in respect of the other two years in respect of the year 1978-79. Assessee has agreed before us to deposit the tax in dispute for the year 1978-79 within four weeks before the appropriate authority and counsel for the respondents has agreed before us that the assessment for the year 1978-79 may also be vacated and the matter remanded and questions raised by the assessee against the assessments for all the three years may be considered on remand.

In that view of the matter we vacate the impugned assessment and appellate orders and remit the matter to be dealt along with the connected years. In case