9911796707
TMI Blog1997 (12) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... llen pile carpets and the assessing authority (AA) having jurisdiction in normal course is the Commercial Taxes Officer (CTO), Circle-B, Bikaner who by an order dated August 12, 1996 had finalised the assessment up to March 31, 1994 in the course of which the assessee s claim that his turnover in woollen hand-made pile carpets manufactured out of tax-paid raw wool was exempt from tax under a notification of the State Government dated March 23, 1989 issued under section 4(2) of the Rajasthan Sales Tax Act, 1954 ( the 1954 Act ) exempting the sale and purchase, inter alia, of hand-made woollen pile carpets from tax was accepted. 3.. The respondent No. 2-Commercial Taxes Officer, Anti-evasion (AE), Bikaner, surveyed the business premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the regular AA, i.e., the CTO, Circle-B. This application was disposed of by the Additional Commissioner, Antievasion, by his impugned order dated October 3, 1997 holding that the CTO (AE) had acquired valid jurisdiction over the assessee under the notification of the CCT dated July 19, 1995. 5.. Hence the instant application. 6.. We have heard the learned counsel for the parties and have considered the material on record. 7.. When this application came up for hearing on admission it was decided to admit this application for hearing only to the extent of examining the jurisdictional aspect of the controversy and it was observed that the CTO (AE) will be free to proceed with the assessment proceedings but if the assessment orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Taxes Officer having jurisdiction for the time being. Rule 3 of the 1995 Rules pertains to assessing authorities and their jurisdiction and, inter alia, provides that the officers posted in the Anti-evasion Wing shall exercise jurisdiction over such dealers in such areas and with respect to such matters as may be determined by the CCT. Rule 3 of the 1955 Rules similarly relates to assessing authorities and their jurisdiction and provides for the CCT for determining the jurisdiction. CTO (AE) is therefore an AA too, by definition. 11.. Section 100 of the 1994 Act pertains to repeal and saving and repeals the 1954 Act but, inter alia, saves all rules made and notifications issued under the provisions of the 1954 Act and/or the Rules made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d jurisdiction by virtue of this notification. 12.. Furthermore, the circular of the CCT No. F.3(A)(3)/Tax/CCT/81-4192 (No. 91/58) dated February 18, 1992 which was issued in the context of the then existing notifications under rule 3 of the 1955 Rules has not been superseded and continues to be in force and would therefore, need to be read as clarifying the notification of July 19, 1995 in which directions were given that in a situation where the Anti-Evasion Wing made a case for the recovery of tax at a rate different from the tax paid by the dealer the case was to be transferred to the AA having the normal jurisdiction over the assessee for final disposal. 13.. Therefore, the CTO (AE) had no authority to finalise the matter in hand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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