High Court of Judicature at Allahabad
Case Law Search
M/S R.S. Enterprises v. The Commissioner, Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 185 of 2004  RD-AH 820 (17 September 2004)
Hon'ble Rajes Kumar, J.
The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 12.5.2004 relating to assessment years 1999-2000.
Against the assessment order, applicant filed appeal before the Joint Commissioner (Appeals), which was allowed, and the matter was remanded back to the Assessing Officer. Being aggrieved by the aforesaid order, applicant filed appeal before the Tribunal. Tribunal allowed the appeal and directed the First Appellate Authority to decide the appeal on merit. Joint Commissioner (Appeals) rejected the appeal by cryptive order and therefore, Tribunal by impugned order set aside the order and remanded the matter back to the Joint Commissioner (Appeals) to decide the appeal afresh.
Heard Counsel for the parties.
In my opinion, revision has no merit. Since Joint Commissioner (Appeals) passed cryptive order without giving any reasons, Tribunal remanded the matter to Ist Appellate Authority. I do not find any error in the order, which requires interference.
However, before parting with the case, I must observe that it is the duty of Lower Authority to comply with the direction of Higher Authority. If the Appellate Court remands the matter to the court below with the direction, he should strictly comply the same and record the reasons in respect thereof. Reasons are necessary for supporting as wells as rejecting the case of revenue or dealer. Un-reasoned order or cryptive order is not only invalid order, but amounts to improper discharge of duty which is assigned to the authority. In the present case, Joint Commissioner (Appeals) had passed an unreasoned order, he just referred the report given by Deputy Commissioner (Assessment), Trade Tax Orai, but had not considered the submissions of dealer and had not recorded any finding in respect thereof. Therefore, Jt. Commissioner (Appeal) is directed to be careful and while deciding the appeal pass reasoned order dealing with the case of both sides.
In the result, revision fails and is dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.