9911796707
TMI Blog2005 (6) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The petitioner claims to be a reputed manufacturer of "stainless steel wire". The departmental authorities including the third respondent-assessing authority, according to the petitioner, are treating the commodity "stainless steel wire" as falling under entry 10 of the Sixth Schedule of the Act and levying tax at the rate of 12 per cent. It is the case of the petitioner that the goods classified under the Sixth Schedule are taxable at multi-point on the portion of value addition and are called VAT goods. The tax payable under the State law in respect of any sale or purchase of such goods inside the State shall not exceed 4 per cent of the sale or purchase price thereof and such tax shall not be levied at more than one stage. It is the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the rate of 12 per cent at every point of sale in the State under item 10 of the Sixth Schedule to the Act with effect from January 1, 2000. The petitioner filed the present writ petition challenging both the orders passed by the Commissioner. 3.. It is unnecessary to refer the averments once again as we have noted them supra. However, learned counsel for the petitioner, Sri V. Bhaskar Reddy, submits that the Commissioner before disposing of the representation ought to have given an opportunity of being heard to the petitioner and ought to have passed a reasoned order as to why and how the commodity "stainless steel wire" is taxable at 12 per cent under item 10 of the Sixth Schedule to the Act. Learned counsel further submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and directions: Provided that no such orders, instructions or directions shall be such as to interfere with the discretion of any appellate authority in exercise of its appellate functions." 6.. That a plain reading of section 42-A of the Act reveals that the same confers power upon the Commissioner to issue orders, instructions and directions not inconsistent with the provisions of the Act or the Rules made thereunder to his subordinate officers for the proper administration of the Act. The Commissioner being the head of the department is conferred with such powers to issue directions for the proper enforcement of the provisions of the Act. The directions that may be issued under section 42-A are general in their nature for the effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular case which may amount to interfering with the discretion of the statutory or quasi-judicial power by the officers who are entrusted with a duty to administer. It is a different matter altogether that the Commissioner with a view to resolve apparent conflicts in the views taken by the officers may issue general instructions and circulars for the better administration of the provisions of the Act. 8.. The Commissioner in the instant case was not obliged to respond to the application filed by the petitioner and issue any such order. The Commissioner could have as well rejected the application without expressing any opinion on the questions raised by the petitioner. He was not under statutory or legal obligation to issue such di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Act except appeals. In contradistinction, section 42-A of the Act does not confer any right upon the dealer to raise any question in respect of rate of tax on any goods. Therefore, the request, if any, made by a dealer is not necessarily to be entertained by the Commissioner since no such right is conferred. 11.. Sri V. Bhaskar Reddy, learned counsel for the petitioner, however, made an attempt to contend that the first respondentCommissioner is likely to deviate from the earlier orders passed by him and take a different view and may impose tax at the rate of 12 per cent instead of 4 per cent. 12.. We do not propose to express any opinion whatsoever since the authority is yet to pass an assessment order in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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