9911796707
TMI Blog1970 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... upport of this contention reliance was placed on a decision of a Division Bench of this court in Commissioner of Sales Tax, U.P., Lucknow v. Messrs Punjab Trading Company Ltd., BhatindaSales Tax Reference No. 276 of 1957 decided on 11-4-1963. On behalf of the opposite parties, reliance was placed upon the decision of another Division Bench in State v. Duli Chand[1968] 22 S.T.C. 191; A.I.R. 1967 All. 349. and the decision of a learned Single Judge of this court in M/s. Agarwal Vastra Bhandar v. Commissioner of Sales Tax, U.P., LucknowMisc. Case No. 51 of 1962 decided on 17-8-1966. As the Bench hearing these petitions was of the opinion that there appeared to be a conflict between the decisions relied upon by the two sides, it referred the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). He then referred to certain rules framed under the Act and contended that the rules contemplate the appointment of a person as Sales Tax Officer but none of the rules expressly authorises the Sales Tax Officer to make an assessment. According to him, there was a lacuna which was pointed out by this court in the case of M/s. Punjab Trading Co. Ltd(1) and in order to fill up this lacuna, rule 3-B was added which provided that "subject to the provisions of rule 6, all Sales Tax Officers shall be assessing authorities and they are authorised to make assessments under the Act". This rule was added on 26th September, 1964. It was prospective and could not be availed of to justify the impugned assessment which were made on 20th March, 1963. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly refer, we find that there is no mention of an "assessing authority". Instead, the rules speak of an officer called the "Sales Tax Officer". Under rule 2(h) a Sales Tax Officer has been defined to mean a Sales Tax Officer of a circle appointed by the State Government to perform the duties and exercise the power of an assessing authority in such circle. Rule 2(c) defines a circle as a sales tax circle, notified under sub-rule (1) of rule 3. Under sub-rule (1) of rule 3 the State Government may by notification in the official Gazette create and fix the limits of the circle and appoint officers to such circle, and under sub-rule (3) of rule 3 where there are more than one Sales Tax Officer in a circle the Commissioner is to determine their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in rule 80 which reads as under: "Power of Sales Tax Officer to be exercised by superior officers.-The Commissioner, the Additional Commissioner, the Deputy Commissioner and the Assistant Commissioner shall have all the powers exercisable by the Sales Tax Officer." The authorities mentioned in rule 80 exercise administrative and executive powers. Under the authority vested in the State Government under section 2(a) of the Act, the State Government has enacted rule 80 to confer upon these superior executive officers of the department, the powers of a Sales Tax Officer, which include the power to make assessment. In the absence of the authorisation contained in rule 80, none of the authorities mentioned therein had the power to make a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess within Uttar Pradesh for the purpose of assessment under the Act. The observation of the learned Chief Justice to the effect that there was a lacuna in the Act inasmuch as the Rules only designate a Sales Tax Officer as an assessing authority but do not automatically authorise a Sales Tax Officer to make an assessment under the Act is, in our opinion, obiter. We have already shown that there was no such lacuna; and in any case we would hesitate to accept a contention which cuts across the entire scheme as envisaged by the Act and the Rules, because the Rules have not been framed with meticulous care and leave scope for an argument which appealed to the learned Chief Justice. 9.. The view that we have taken is supported directly by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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