9911796707
TMI Blog2010 (8) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... 98, arising out of order of the Tribunal dated January 16, 1997 for the assessment year 1982-83: "(1) Whether, in the facts and circumstances of the case, the order of the Tribunal is sustainable in law that D.E.T.C. (I) was competent to take action in the matter despite the pendency of the appeal before the Tribunal? (2) Whether, in the light of ratio of law laid down by the honour able Supreme Court in Tel Utpadak Kendra v. Deputy Commissioner of Sales Tax [1981] 48 STC 248, where the decision relied upon by the Tribunal in Santoshi Tel Utpadak Kendra v. Deputy Commissioner [1979] 43 STC 307 (Bom) stands reversed, the decision of the Tribunal dated January 16, 1997 is liable to be set aside? (3) Whether, in view of the retrospective ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld exercise revisional power in view of notification dated July 16, 1985, delegating such power to the said authority. It was further held that even if an appeal was pending, the revisional authority could exercise its power as held by the Bombay High Court in Santoshi Tel Utpadak Kendra v. Deputy Commissioner [1979] 43 STC 307. The assessee sought reference which was declined and thereafter applied to this court for a direction. This court accepted the plea of the assessee in view of judg ment of the honourable Supreme Court in Tel Utpadak Kendra v. Deputy Commissioner of Sales Tax [1981] 48 STC 248, reversing the view taken by Bombay High Court. We have heard learned counsel for the assessee and perused the record. None appears for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were delegated to the Deputy Excise and Taxation Commissioner, the said powers could be exercised by an officer only in relation to orders passed by his subordinates and not in respect of orders passed by officer of the same or higher rank. He relies upon judgment of the Andhra Pradesh High Court in Sri Satya Winery & Distillery Private Ltd. v. State of A.P. [2000] 117 STC 291 and submits that the question of law may be read accordingly. The question appears to have been wrongly formulated. It has been pointed out that the judgment of the Andhra Pradesh High Court in Sri Satya Winery [2000] 117 STC 291 has been accepted by the State of Haryana and instructions dated October 12, 1990 have been issued. Accordingly, the Sales Tax Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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