Skip to content


The State of Tamil Nadu Vs. K. Alagesan - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberT.C. No. 1251 of 1981 (Revision No. 549 of 1981)
Judge
Reported in[1983]52STC67(Mad)
ActsTamil Nadu General Sales Tax Act, 1959 - Sections 38
AppellantThe State of Tamil Nadu
RespondentK. Alagesan
Advocates:K.S. Bakthavatsalam, Additional Government Pleader
Excerpt:
- - 2. under section 38 of the tamil nadu general sales tax act, 1959, the deputy commissioner acting for the state government may prefer a revision against an order passed by the tribunal on the ground that the tribunal has decided a question of law erroneously or has failed to decide a question of law which it has got to decide......section 38 of the tamil nadu general sales tax act, 1959, the deputy commissioner acting for the state government may prefer a revision against an order passed by the tribunal on the ground that the tribunal has decided a question of law erroneously or has failed to decide a question of law which it has got to decide. in this case, the objection by the state government is not to the order of the tribunal. indeed, there can be no objection to the order passed by the tribunal since it merely confirmed the earlier order of the appellate assistant commissioner which was appealed against by the assessee before the tribunal. what the state government wants us to do is to interfere with certain observations made by the tribunal. these observations cannot really be regarded as an adverse.....
Judgment:

Balasubrahmanyan, J.

1. In this case an assessment to sales tax was taken in appeal by the assessee. The Appellate Assistant Commissioner set aside the assessment and remanded the case to the assessing authority. Against the order of remand, the assessee filed a further appeal to the Tribunal. The Tribunal, while upholding the order of remand, however, made certain directions and suggestions in regard to the matter under remand observing on what lines the Appellate Assistant Commissioner's order of remand has got to be worked out. The State feels aggrieved by these observations. They have brought this revision before us.

2. Under section 38 of the Tamil Nadu General Sales Tax Act, 1959, the Deputy Commissioner acting for the State Government may prefer a revision against an order passed by the Tribunal on the ground that the Tribunal has decided a question of law erroneously or has failed to decide a question of law which it has got to decide. In this case, the objection by the State Government is not to the order of the Tribunal. Indeed, there can be no objection to the order passed by the Tribunal since it merely confirmed the earlier order of the Appellate Assistant Commissioner which was appealed against by the assessee before the Tribunal. What the State Government wants us to do is to interfere with certain observations made by the Tribunal. These observations cannot really be regarded as an adverse 'order' against the State Government. The revisions does not lie. It is accordingly dismissed.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //