9911796707
TMI Blog1956 (12) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of sales tax under the Bihar Sales Tax Act, 1947. The Superintendent of Commercial Taxes made his order on the ground that the petitioner supplied goods in Bihar where the goods were consumed as a direct result of the sale. Thereafter the petitioner made an application under section 21 of the Bihar Sales Tax Act to the Commissioner of Sales Tax and prayed for a declaration that it should not be treated as a dealer under the Bihar Sales Tax Act firstly because it had no business premises in Bihar and secondly because all the sales effected in Bihar should be deemed to be inter-State sales within the meaning of Article 286(2) of the Constitution. The petition was rejected by the Commissioner of Sales Tax on the basis of the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Government Advocate who submitted that the order of the Commissioner made under section 21 was an order of a consultative or an advisory nature and was not a judicial order which can be made subject to revision by the Board of Revenue under section 24. It was stated by the learned Government Advocate that the order of the Commissioner under section 21 was not a judicial order but was an administrative order and that the Sales Tax Officer was not even bound as a matter of law to carry out that order. We do not consider the submission made by the learned Government Advocate is right. We do not accept the argument that the jurisdiction conferred upon the Commissioner under section 21 of the Bihar Sales Tax Act is an advisory or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch states: "36. (5)(a) The Commissioner may, of his own motion, revise any order passed by the Deputy Commissioner, Assistant Commissioner, Superintendent or Assistant Superintendent, and the Board of Revenue may, likewise, revise any order passed by the Deputy Commissioner or Commissioner." It is true that the word "order" is not used in section 21, but the formal determination of any question by the Commissioner under section 21 is undoubtedly an order within the meaning of section 24(5) and rule 36(5)(a). It is also true the Commissioner may not determine under section 21 the liability of the dealer to pay sales tax, but the determination of the question under section 21 by the Commissioner has an indirect bearing on the liability of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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