9911796707
TMI Blog2006 (3) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment granting the benefit of composition to the assessee. The appellant is a proprietary concern and a dealer registered under the Karnataka Sales Tax Act, 1957 (for short, hereinafter referred to as "the Act"). During the year 1999-2000, he was engaged in the execution of works contract of Bhagya Jala Nigam Limited at different locations in the State of Gulbarga. The assessing authority was the Assistant Commissioner of Commercial Taxes, First Circle, Gulbarga, relating to the assessment year 1999-2000. The appellant opted for payment of tax in terms of the composition provisions under section 17(6) of the Act. Liability to tax was discharged accordingly during the year 1999-2000. In the return filed by him he showed the total consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to pass a revisional order to set aside the permission granted by the Joint Commissioner of Commercial taxes for refund of Rs. 4,35,470 and also the assessment order passed under section 5-B of the Act. The assessee filed reply objecting to the proposed action. The Additional Commissioner overruled the objections and passed the impugned order setting aside the order passed by the assessing authority on February 12, 2001 and also the order passed by the Joint Commissioner approving the refund claimed by the assessee which is dated March 1, 2001 and proceeded to pass the assessment order under section 17(6) of the Act holding that the assessee is liable to pay a sum of Rs. 3 lakhs and directed the assessing authority to compute the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is estopped from urging the jurisdictional point in appeal for the first time. In the light of the rival submissions made, the only question that arises for consideration is whether the order impugned is one without jurisdiction? From the aforesaid facts, it is clear that the assessee did make a request for composition under section 17(6) of the Act and subsequently an application was made for assessment under section 5-B. The said request was entertained by the assessing authority and assessee was assessed under section 5-B of the Act holding that the assessee is liable to pay a sum of Rs. 11,810 as tax. Admittedly, the assessee had paid a sum of Rs. 4,47,280 towards tax. Therefore the assessing officer directed refund of exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment." A reading of the aforesaid provision makes it clear that the Additional Commissioner has been vested with the suo motu powers to call for and examine the record of any order passed or proceedings recorded under section 20 or section 21 of the Act. Therefore, the power to be exercised by the Additional Commissioner under section 22-A is limited to orders made under section 20 or section 21. In other words, the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or revision, unless such objection was taken before the assessing authority at the earliest possible opportunity." A reading of the aforesaid provision makes it clear that it only deals with objection as to territorial or pecuniary jurisdiction. It does not deal with inherent lack of jurisdiction. The objection now taken in this appeal is not an objection regarding pecuniary jurisdiction or the territorial jurisdiction. The objection now raised is with regard to the inherent lack of jurisdiction. It is well-settled law that when a court or authority lacks inherent jurisdiction to exercise the power, even by consent, such a power cannot be conferred by the parties. In view of the settled legal position, we do not find any substance in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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