1962 (8) TMI 54 - HC - VAT and Sales Tax

Summary

Issues:
1. Competence of Assistant Commercial Tax Officer to make assessments under Bombay Sales Tax Act, 1953 after the enactment of Mysore Sales Tax Act, 1957.

Detailed Analysis:
The judgment addressed the contention raised regarding the competence of the Assistant Commercial Tax Officer to make assessments under the Bombay Sales Tax Act, 1953, after the enforcement of the Mysore Sales Tax Act, 1957. The transition of authority from the "Collector" to the "Commissioner" and from "Sales Tax Officers" to "Commercial Tax Officers" was discussed. The court examined the validity of the designations of the "Commissioner" in place of the "Collector" and the substitution of "Commercial Tax Officers" for "Sales Tax Officers." The key issue was whether the "Commissioner" had the authority to authorize the Assistant Commercial Tax Officer to perform the functions of the Commercial Tax Officer.

The judgment highlighted the provisions of the Mysore Sales Tax Act, 1957, specifically section 40(1) and the proviso therein, which preserved the previous operation of enactments, rights, obligations, and liabilities acquired under the repealed enactments. It was noted that the State Government could specify the competent authority to exercise functions under the repealed enactments. The court referred to notifications issued by the State Government, which designated the Assistant Commercial Tax Officer to discharge the functions of the Sales Tax Officer under the Bombay Sales Tax Act, 1953. The court emphasized that the Assistant Commercial Tax Officer was validly appointed under section 40(2)(b) and delegated powers in accordance with the notifications.

Furthermore, the judgment discussed the modification of rules under the Bombay Sales Tax Act, 1953, due to the notifications issued by the State Government. It was concluded that the Assistant Commercial Tax Officer had been validly appointed and delegated authority, making the delegation legitimate. The court rejected the argument challenging the jurisdiction of the Assistant Commercial Tax Officer to function under the provisions of the Bombay Sales Tax Act, 1953. Ultimately, the petitions were dismissed, emphasizing the validity of the Assistant Commercial Tax Officer's appointment and delegation of powers under the relevant legal framework.