The State of Tamil Nadu vs K. Alagesan

Balasubrahmanyan, J.—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.

u/s 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.