9911796707
TMI Blog1993 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... and passed the impugned order of penalty, the order passed by the in-charge, check-post and affirmed by the Deputy Commissioner, Commercial Taxes (Appeals), was set aside. Aggrieved with the said order, the Revenue has preferred this revision. 2.. The relevant provision reads as under: "22A. Establishment of check-post or barrier and inspection of goods while in transit.-(7)(a) The officer-in-charge of the check-post or barrier or any other officer not below the rank of an Assistant Commercial Taxes Officer, empowered in this behalf may, after giving the owner or person in-charge of the goods a reasonable opportunity of being heard and after holding such further enquiry as he may deem fit, impose on him for possession of goods not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below the rank of Assistant Commercial Taxes Officer" in the aforesaid provision qualify only "other officer" and does not qualify the word "officerin-charge of the check-post or barrier". He, therefore, contends that an officerin-charge, irrespective of his rank or the cadre, is entitled to impose penalty authorised under section 22-A(7) of the Act. 4.. Having carefully considered the contention of learned counsel for the petitioner and scheme of the Act, I am unable to accept this contention. Under section 2(b) of the Act, a "assessing authority" has been defined in relation to a dealer means-the "Commercial Taxes Officer or the Assistant Commercial Taxes Officer" having jurisdiction for the time being. The levy of penalty under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes Officer. In the like manner, the Legislature has empowered under section 22A(7) authority to impose penalty on an officer other than the assessing authority who may be the officer-in-charge of the checkpost or barrier or may be any other officer but the condition is that such officerin-charge of the check-post or the barrier or such other officer duly authorised in this behalf must not be below the rank of Assistant Commercial Taxes Officer. The words "not below the rank of Assistant Commercial Taxes Officer", in my opinion, in the scheme of the Act qualify both "officer-in-charge of the check-post or barrier" and "any other officer". It may be seen that apart from the fact that the power to impose penalty is of quasi-judi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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