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1990 Supreme(Ker) 283

D.J.JAGANNADHA RAJU, K.S.PARIPOORNAN
DEPUTY COMMISSIONER OF SALES TAX (LAW), BOARD OF REVENUE (TAXES), ERNAKULAM – Appellant
Versus
C. T. VARGHESE. – Respondent


Advocates Appeared:
N. N. D. Pillai, Government Pleader, for the petitioner.
K. C. Balagangadharan, for the respondent.

JUDGMENT

K. S. PARIPOORNAN, J. - The Revenue is the revision-petitioner in this tax revision case. The respondent is an assessee to sales tax. We are concerned with the assessment year 1963-64. An array of facts are stated in the memorandum of revision, and also in the orders passed by the statutory authorities. The Appellate Tribunal has referred to innumerable facts in its appellate order dated 23rd March, 1983. It is not necessary to advert to all of those details, at this stage. The question that is posed before us is very simple. In the ultimate analysis, we are of the view that there was no necessity to file this revision at all. Shortly stated, the Appellate Tribunal cancelled the assessment order. It was so done, since the Tribunal took the view that the principles of natural justice were violated in passing the order of assessment. The Revenue contends that the Appellate Tribunal should have remanded the case for fresh disposal and directed the assessing authority to pass a fresh assessment order after affording reasonable opportunity to the assessee. In so far as it has not been done, the order of the Appellate Tribunal is erroneous in law which deserves to be set aside.



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