RADHAKRISHNA OIL AND RICE MILLS Vs. COMMISSIONER OF TAXES ASSAM GAUHATI

JUDGEMENT

(1.) IN exercise of the powers under section 32 (2) of the Assam Sales Tax Act, 1947 (Assam Act 17 of 1947), the learned Board of Revenue has referred the following questions of law for opinion of this Court :

(2.) THE relevant facts are set out below :

(3.) IN this back-drop let us answer questions Nos. (2) and (3 ). The prime question is whether the report of the Inspector could have been used by the Board as "fresh evidence". Admittedly, the report was never taken as a material or evidence by the Commissioner and it was used for the first time by the Board. The ambit of the power to take fresh evidence can be located in regulation 17 of the Assam Board of Revenue Regulations, 1963, framed under the Assam Board of Revenue Act, 1962. The provisions of regulation 17 are set out :