9911796707
TMI Blog1951 (1) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... the managing partner of that firm. The Assistant Commissioner of Sales Tax, Jabalpur Region, Jabalpur, determined the turnover of the business of the firm for the period between 1st June, 1947, and 12th November, 1947, at Rs. 5,26,874-7-9 and assessed the firm to pay sales tax on that basis. The firm presented an appeal before the Sales Tax Commissioner but withdrew it on 15th May, 1950. On 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(1) of the Central Provinces and Berar Sales Tax Act, 1947, by virtue of a delegation by the Commissioner of his powers under that section to the Assistant Commissioner. What Section 15(1) says is as follows: "The Commissioner may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts, registers or documents, relevant to the financial transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mi- nation of the petitioners' account books with a view to ascertain whether the assessment should be revised, what the Assistant Commis- sioner was asked to do was a purpose which fell within the Act. It seems to us to be clear that what Section 22(5) contemplates is the exercise of a judicial power by the Commissioner and sub-section (7) of Section 22 makes it clear that that power cannot be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner to require the petitioners to produce their account books and other documents. On the other hand, they could exercise the particular power only if the order were a judicial one. We are not prepared to hold that the Commissioner in making the order did some- thing which he was incompetent under the Act to do. The only error committed by him was in not hearing the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
