1976 (12) TMI 177

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..... d by the Assam Board of Revenue in Case No. 50 STA/71 and Case No. 49 STA/71 respectively. The petitioners in both these cases are the Assistant Commissioner of Taxes, Jorhat, and the Superintendent of Taxes, Tinsukia. Mr. B.P. Saraf, the learned counsel appearing for the respondent, has raised a preliminary point that the petitions in these two cases filed by the two petitioners, namely, the .....

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..... All the persons appointed as taxing authorities shall have such powers as may be conferred and perform such duties as may be required by or under this Act. That being the position, the Superintendent of Taxes and the Assistant Commissioner of Taxes in the instant cases are bound by the order of the Assam Board of Revenue and they are not entitled to challenge the order of the Board as has been d .....

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