Judgment:
S. Sankarasubban, J.
1 This T.R.C. is filed against the order of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in T.A. No. 31 of 1999. When the matter came up for admission today, at the agreement of parties, we heard the counsel for the petitioner and the learned Government Pleader on behalf of the respondents.
2. After reading the order passed by the Appellate Tribunal, we are of the view that the matter should be reconsidered by the Appellate Tribunal. In paragraph 5 of the Tribunal's order, it has extracted the findings of the Appellate Assistant Commissioner. In paragraph 6, it is stated as follows :
The Appellate Assistant Commissioner has considered all aspects of the case in the right perspective. The order of the Appellate Assistant Commissioner is speaking in all material particulars. We agree with the findings of the Appellate Assistant Commissioner.
According to us, this kind of disposal is not proper. Section 39 of the Kerala General Sales Tax Act, 1963, gives power to file an appeal before the Appellate Tribunal against certain orders. It has been held in Deputy Commissioner of Sales Tax (Law) v. G. Gopinatha Pillai 1986 KLT SN 3, corresponding to [1986] 61 STC 314 (Ker) that the jurisdiction of the Appellate Tribunal is co-extensive with that of the assessing authority. It is true that the appellate authority should not lightly discard findings of fact based on evidence. It is open to the appellate authority to reappreciate the facts and reach a conclusion at divergence with that of the lower authority. Hence it is the duty of the appellate authority to assess the law and facts independently. If it finds that the findings arrived at by the authorities below are correct and the provisions of law have been complied with properly, then it can agree with the lower authority ; otherwise it can interfere with the orders of the subordinate authorities. It may be true that in many cases it may agree with the findings of the lower authorities. But that does not mean that the Tribunal has not got power to assess the evidence independently. A perusal of the order of the Tribunal shows that it has not contributed any single independent finding. It has only approved the order of the lower authorities without stating any further. The arguments of the counsel for the appellant have not been considered on their proper perspective.
In the above view of the matter, we set aside the order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in T.A. No. 31 of 1999 and direct the appellate authority to dispose of the appeal afresh after hearing both parties. Till fresh orders are passed no demands shall be made from the petitioner regarding the tax assessed.
Order on C.M.P. No. 5968 of 2000 in T.R.C. No. 413 of 2000 dismissed.
Tax revision case is allowed.