The Court directed the applicant, Commissioner of Sales Tax, to make a reference regarding the competence of the first appellate authority to consider the tax part of an assessment when the first appeal was filed solely against interest and penalty.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX APPLICATION NO. 26 OF 2008
IN
REFERENCE APPLICATION NO. 182 OF 2007
The Commissioner of Sales Tax & Anr. V/s
.. Applicant
M/s G.H. Ajwani Constructions Pvt. Ltd. .. Respondent
Ms. S. Calcuttawala, A.G.P. For the applicant.
Mr. P.V. Saste, A.G.P. For the respondent.
CORAM : F.I. REBELLO & D.G. KARNIK, JJ.
DATE : 7TH AUGUST 2009
P.C. :
(a) Whether on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the first appellate authority was not competent to consider the tax part of the assessment when the appellant has preferred the first appeal against an order, which is combined order of levy of tax,
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interest and penalty, raising the ground related to remission of interest and imposition of penalty ?
(b) Whether on the facts and in the circumstances of the case the tribunal was justified in law in holding that when the first appeal is filed against the levy of interest and penalty, the appellate authority is not allowed to acquire revisional jurisdiction for tax part of the assessment even though by virtue of filing an appeal the entire assessment is open before him ?
(D.G. KARNIK, J.)
3 issues framed by the court
Whether the tribunal was justified in holding that the first appellate authority was not competent to consider the tax part of the assessment when the first appeal was against a combined order of levy
Whether the appellate authority is not allowed to acquire revisional jurisdiction for the tax part of the assessment when the first appeal is filed against the levy of interest and penalty only.
Whether the applicant should be directed to make a reference to this Court on the cited questions.
The Commissioner of Sales Tax & Anr.
M/s G.H. Ajwani Constructions Pvt. Ltd.
F.I. REBELLO
D.G. KARNIK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
