JUDGMENT
Dr. A.S. Anand, C.J.
1. These two tax revisions have been filed by two separate assessees relating to the assessment year 1977-78 against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, dated January 20, 1981. We are disposing them of in common.
2. For what follows, in our opinion, the cases have to be remanded to the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, for fresh disposal in accordance with law.
3. The Tribunal, while considering the appeals filed by the assessees, rejected the submission made on behalf of the assessees that the non-production of the record was on account of the fact that the business records had been seized by the Income-tax Department on August 16, 1978 and, therefore, the same could not be produced. The Tribunal noticed that there was a panchanama issued by the Income-tax Department at the time of seizure of the books of the assessees, but went on to opine that there is no mention about the seizure of any books of accounts such as ledger, cash book, purchase bills, day book, etc., from the assessees. We, however, find from an examination of the panchanama that certain records pertaining to the assessment year 1977-78 had been seized and these records include production registers, stock book, cash bills, etc. The Tribunal was, therefore not justified in saying that the panchanama did not disclose the seizure of any such material from the assessees. Since the assessees were unable to produce the books of account, etc., they had filed applications under section 54 of the Tamil Nadu General Sales Tax Act, 1959, with a prayer to issue summons for production of books of account, registers, papers and bills seized and retained by the Income-tax authorities. These applications were filed by the assessees on December 29, 1980, before the order of the Tribunal was made and during the pendency of the appeal proceedings. There is no indication in the order of the Tribunal as to how those applications were dealt with. It is submitted on behalf of the assessees that no orders had been passed in those applications at all. The Tribunal, after observing that the assesses had failed to produce the account books, even before it, went on to pass the orders impugned before us. Naturally, if the records were not with the assessees and had been seized by the Income-tax Department the assessees could not have produced the same and it was, therefore, necessary for the Tribunal to pass appropriate orders on the applications filed under section 54 of the Tamil Nadu General Sales Tax Act. Since that was not done, the case of the assessees has been prejudiced because there is no denial of the fact that the account books, etc., had been seized as early as in 1978, by the income-tax authorities. In our opinion, therefore, without going into any other aspect of the case, these revisions deserve to be accepted and the cases are remanded to the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, for fresh disposal in accordance with law. The Tribunal shall pass appropriate orders on the applications filed under section 54 of the Tamil Nadu General Sales Tax Act by the assessees and after examining the records and verifying the same, make fresh orders, after hearing the parties and granting them an opportunity to establish their respective pleas. The revisions therefore, partly succeed and are allowed but without any order as to costs.
4. Petitions allowed.