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TMI Blog1994 (7) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... r at Gorakhpur was fully justified in undertaking the assessment proceedings in respect of the North Eastern Railway under the Act It is unfortunate that the assessment under the Act in respect of the assessment year 1965-66 has not as yet been finalised. We remand the case before the Sales Tax Officer, Gorakhpur with a direction to hold the assessment proceedings afresh. He shall pass fresh assessment order after hearing the railway authorities. - Civil Appeal No. 3037 of 1980, S.T.R. No. 509 of 1976 - - - Dated:- 14-7-1994 - KULDIP SINGH AND YOGESHWAR DAYAL JJ. R.C. Verma, T.N. Singh and R.B. Misra, Advocates, for the appellant. N.N. Goswamy, Senior Advocate (B. Parthasarathy and R.N. Poddar, Advocates, with him), for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as further held that the railway authorities were not dealers as defined under the Act and, as such Were not liable to pay the sales tax. Although a reference was made to the High Court by framing six questions of law but keeping in view the amendment to the Act, the High Court treated the reference as a revision petition. The High Court by its order dated April 17, 1979, dismissed the revision petition. This appeal by way of special leave petition is against the judgment of the High Court. Rules 6 and 54 of the U.P. Sales Tax Rules, 1948 ("the Rules"), to the extent they are relevant are reproduced hereunder: "6. Power of assessment.-(a) The Sales Tax Officer shall be the assessing authority in respect of the dealers carrying on busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned. 54.. Application for registration.-(1) An application by a dealer for registration under sub-section (1) of section 8-A shall be made to the Sales Tax Officer in form XIV. The application shall be accompanied by copies of passport size photographs of the proprietor, or of each adult male partner of the firm, or of each adult male co-partner of the Hindu undivided family, as the case may be, duly attested by a lawyer or a Gazetted Officer, and shall be under the signature of--........ (e) the head of the office or any other officer duly authorised by him, in the case of a department or a State Government or the Central Government or.........." The Allahabad High Court dismissed the revision petition on the following reasoning: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was not authorised by the North Eastern Railway. The North Eastern Railway being an assessee any responsible officer could move an application for registration on its behalf. An assessment order made against the North Eastern Railway through any of its officers whether General Manager or Chief Commercial Superintendent or Controller of Stores has to be ordinarily treated as an assessment order against the North Eastern Railway. It has not been the case of the North Eastern Railway at any stage that the officer of the railway who filed the registration application and the officer in whose name the assessment order was passed had no authority to act on behalf of the North Eastern Railway. We are of the view that the application for reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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