Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) vs K.C. Jose

T. Kochu Thommen, J.—For the assessment year 1975-76, Sales Tax Officer completed the assessment on the basis of an estimate. This was confirmed in appeal by the first appellate authority. On further appeal by the assessee, the Tribunal found that the estimate made by the officer was far too high to be reasonable. Accordingly, the Tribunal remanded the matter for a fresh assessment on the basis of an estimate not exceeding 20 per cent. The contention of the State is that the Tribunal exceeded its jurisdiction in prescribing a limit to the estimate which the Sales Tax Officer was directed to make after reconsideration. What the Tribunal did was to prescribe the parameters within which the estimate had to be made. This direction was given only because of the facts and circumstances of the case. We see no error of law, much less a jurisdictional error in prescribing the limit which the officer was directed not to exceed in making the estimate. The tax revision case is dismissed. No costs.