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TMI Blog1965 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... press grounds Nos. I and VII. He, however, urged ground No. II, which is couched in the following language: "For that the delegation provided for under rule 71 of the Bengal Sales Tax Rules cannot include and cover the power founded on section 11(4B) of the Act inserted by the West Bengal Act XIV of 1961 inasmuch as the existing delegation referred to a notification made on 4th February, 1946, when section 11(4B) was not on the Statute Book." In order to understand this argument, it is necessary for me to refer to certain provisions of the Bengal Finance (Sales Tax) Act, 1941. Section 15 of the Bengal Finance (Sales Tax) Act, 1941, permits delegation of the Commissioner's powers in the following language: "Subject to such restrictions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different sections of the Act as specified below to be exercised in respect of dealers within their jurisdiction: Serial No. Section Description of power delegated. 4 11 To make an assessment of tax or penalty or to fix a date for payment or to extend a date for payment of such tax or penalty or to allow the payment of such tax or penalty by instalments and to exercise all other powers under section 11 of the Act other than for any period not falling beyond the year ending on a date immediately following 26th May, 1948, in respect of a dealer whose gross turnover of the year immediately preceding such period exceeds Rs. 15 lakhs or whose taxable turnover in such previous year exceeds Rs. 3 lakhs. Long after the making of the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Assistant Commissioner, Commercial Taxes, CalcuttaCivil Rules Nos. 3168 to 3170 of 1960. (per Sinha, J., unreported), in which a similar point was negatived in the following language: "With regard to the first ground, Mr. Dutt has argued as follows: At the relevant time the Commercial Tax Officer who dealt with the matter had not the power because the power had not been delegated to him. The position is as follows: The taxing authorities have been mentioned in the body of the Act and the powers of the Commissioner can be delegated. Under the Rules, the Commissioner has in fact delegated his powers. These delegations are to be found in rule 71. In respect of section 11, there is a general delegation of powers, namely, to make an assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is an element of duty that is only an adjunct to the exercise of the powers. In the view that I take, I find inspiration from a decision of the Supreme Court in Messrs. Daluram Pannalal Modi v. Assistant Commissioner of Sales Tax[1963] 14 S.T.C. 675; [1964] 2 S.C.R. 289-290. Mr. Dutta also invited my attention to two other decisions of this Court, namely, Shree Shew Sakti Oil Mills v. Member, Board of Revenue, West BengalI.L.R. (1949) 2 Cal. 347., and Balihari Colliery Co., Ltd. v. Commercial Tax Officer[1957] 8 S.T.C. 194; A.I.R. 1957 Cal. 160. It is not necessary for me to consider those decisions further because there is nothing contained in those two decisions which is contrary to the view which I have expressed hereinbefore. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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