9911796707
TMI Blog1978 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand as also a writ of certiorari for quashing the said assessment order and the said notice of demand on the ground that the same were without jurisdiction. The said order of assessment was made by the Assistant Superintendent of Commercial Taxes, Central Circle, Bihar, under the Central Sales Tax Act, 1956, at his office at No. 13, Camac Street, Calcutta. The short point that was before the court of the first instance, as also before us in this appeal is whether the said order of assessment could be validly made by the appellant outside the State of Bihar. For a proper appreciation of this point it is necessary to refer to some of the relevant facts of this case and the same are briefly set out hereinafter. At the relevant time the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for consideration in this appeal, as stated earlier, is whether the said order of assessment could be validly made by appellant No. 1, the Assistant Superintendent of Sales Tax, outside the State of Bihar. As the determination of the said question would mainly depend on the relevant provisions of the Central Sales Tax (Bihar) Rules, the Bihar Sales Tax Act, 1959, and Notification No. STGL-AR-106/59-9143F.T. dated 1st July, 1959, the same may be set out here. The material portions of the Central Sales Tax Act, 1956, read as follows: "Section 9. (1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce ..... shall be levied and collected by the Government of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in these rules or in the Central Sales Tax (Registration and Turnover) Rules, 1957." The portion of section 8 of the Bihar Sales Tax Act, 1959, which is material for this appeal is as follows: "8. (1) There shall be the following classes of authorities, to be appointed by the State Government, for carrying out the purposes of this Act, namely: (a) Commissioner of Commercial Taxes ..... (f) Assistant Superintendent of Commercial Taxes. (2) The authorities appointed under sub-section (1) shall, within such areas as the State Government may, by notification specify, exercise such powers as may be conferred and perform such duties as may be imposed, by or under this Act." In exercise of the powers conferred under section 8 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant provision applicable to this case is rule 12 of the Central Sales Tax (Bihar) Rules, 1957, quoted earlier. In view of the said rule the provisions of the Bihar Sales Tax Act, 1959, and the Rules framed thereunder would govern the field in the instant case. Therefore, in the instant case, as the movement of the goods took place in the State of Bihar for the purpose of making assessment under the Central Sales Tax Act, the provisions of the Bihar Sales Tax Act, 1959, would apply and section 8 of the State Act mentions authority to be appointed by the State Government for carrying out the purposes of that Act and one of such authorities is the Assistant Superintendent of Commercial Taxes. Section 2 empowers the State Government to specify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the appellant's counsel that as the respondent himself wrote a letter to the assessing officer asking him to make the assessment in Calcutta it is not now open to the appellant to contend that the order of assessment was not validly made. According to the appellant's counsel, the officer concerned had jurisdiction to make the assessment in the instant case and at the most the assessment made in Calcutta by the said officer, who admittedly had the jurisdiction under the relevant statute to make the assessment, was merely an irregularity and the officer concerned did not lack jurisdiction. On behalf of the respondent it was contended that the said provisions of the statute referred to earlier and the said notification make it clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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