N.N. Mathur and Manak Lall Mohta, JJ. - (1.) We have heard learned Counsel for the parties and perused the order of the learned Single Judge.
(2.) The learned Single Judge while remitting the matter to the Board of Revenue has also considered the issue as to the admissibility of the documents. We are of the view that once a matter has been remitted to the Board of Revenue for decision after hearing the parties, it is not open to adjudicate the issue involved on merit.
(3.) Consequently the special appeal is partly allowed. The finding of the learned Single Judge on the question of admissibility of the documents is set aside. The strong observation made against the Board of Revenue is expunged. The Board of Revenue shall decide the matter afresh after giving opportunity, of hearing to the parties. The parties shall appear before the Board of Revenue on 30th May, 2005. Appeal partly allowed.;