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TMI Blog1962 (8) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1957, came into force. Under section 40(1) of the Mysore Sales Tax Act, 1957, the Bombay Sales Tax Act, 1953, as well as other enactments in force in the State were repealed, But the proviso to section 40(1) provides: "Provided that such repeal shall not affect- (a) the previous operation of the said enactments or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired. accrued or incurred under the said enactments; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any investigation. legal proceeding (including assessment proceeding) or remedy in respect of any such right, privilege, obligati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the "Collector" appointed under the Bombay Sales Tax Act, 1953. We have also held that the substitution of the "Sales Tax Officer" by the "Commercial Tax Officer" was validly done. The question now is whether the "Commissioner" had competence to authorise the Assistant Commercial Tax Officer to discharge the functions of the Commercial Tax Officer to any extent. We may recapitulate that the obligation or the liability incurred under the Bombay Sales Tax Act continued to be in force in view of clause (b) to the proviso to section 40 (1) of the Mysore Sales Tax Act, 1957. Similarly any investigation. legal proceedings (including assessment proceeding) commenced under the Bombay Act could be continued under the new Act, in view of clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted as Krishnasa v. Commercial Tax Officer, Dharwar-III, Dharwar [1962] 13 S.T.C. 940. been transferred to the Assistant Commercial Tax Officers in respect of the dealers with a turnover not exceeding Rs. 1,00,000. The validity of the appointment of the Assistant Commercial Tax Officer by the State cannot be challenged in view of section 40(2)(b). They were appointed to discharge the functions arising under clauses (a) to (d) of the proviso to section 40(1) of that Act, The Commissioner had without doubt competence to delegate his powers to the Assistant Commercial Tax Officer who must now be deemed to be an officer appointed under section 3 of the Bombay Sales tax Act, 1953, to assist him and he has delegated some of his powers as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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