Allahabad Court December 1982 Judgments

Commissioner of Sales Tax Vs. Preetam Singh and Company

Court: Allahabad

Reported in: [1983]53STC259a(All)

B.N. Sapru, J.1. This is a revision by the Commissioner of Sales Tax.2. The assessee had appealed against an assessment order to the Assistant Commissioner (Judicial) who set aside the order appealed against and remanded the matter to the assessing authority.3. The Commissioner of Sales Tax was aggrieved by the order of remand and filed an appeal before the Tribunal. The application for stay of further proceedings consequent upon the order of remand was moved on behalf of the Commissioner of Sales Tax. A single member Bench of the Tribunal dismissed the stay application.4. Aggrieved, the Commissioner of Sales Tax has filed this revision.5. The argument raised on behalf of the Commissioner of Sales Tax is that since the amount of tax involved in the matter was more than R5,000, a single member Bench of the Tribunal was not competent to dispose of the stay application.6. This submission is based on the provisions of Section 10(10)(a)(i) and (ii) of the Sales Tax Act, which reads as under...