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TMI Blog2010 (4) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Haryana has appointed the Excise and Taxation Officer (Anti-Evasion Squad) to assist the Commissioner, Haryana and has further authorised him to perform the duties of the Assessing Authority within the meaning of clause (a) of section 2 of the Act, in addition to his duties as the Assessing Authority in a particular circle. Apart from the above, the present case is squarely covered by the decision in Devi Dass's case [1972 (5) TMI 53 - PUNJAB AND HARYANA HIGH COURT], wherein the Excise and Taxation Officer (Anti-Evasion Squad) has been authorized to perform his duties of Assessing Authority within the meaning of clause (a) of section 2 of the Haryana General Sales Tax Act. Thus question answered in favour of the Revenue and against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be ignored in view of judgment of the M.P. High Court in Pyarchand Keshrimal Porwal Private Limited v. Sales Tax Officer reported in [1986] 61 STC 381 and Mansa Ram v. J.S. Rajyana, Excise and Taxation Officer [1966] 18 STC 57 (P H)? Briefly, the facts of the case are that M/s. Unitech Limited, Gurgaon, was assessed to tax for the years 1991-92, 1992-93 and 1993-94 as an unregistered dealer by the Excise and Taxation Officer (Anti-Evasion Squad)cum-Assessing Authority on February 22, 1994, as the company was found to have purchased and supplied cement, iron and steel in large quantities to different contractors against payment during the aforementioned assessment years. The orders of assessment passed by Excise and Taxation Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with rule 2(c) of the Rules. The notification dated May 19, 1989, is reproduced as under: No. S.O.76/H.A.20/73.S.3/89. In exercise of the powers conferred by section 3 and clause (a) of section 2 of the Haryana General Sales Tax Act, 1973 the Governor of Haryana hereby appoints the Excise and Taxation Officer (Anti-Evasion Squad), Excise and Taxation Department to assist the Commissioner, Haryana, and authorize him to perform the duties of an Assessing Authority within the meaning of the said clause (a) of section 2 of the said Act throughout the State of Haryana. Counsel for the Revenue has submitted that similar provision has been interpreted by the Division Bench in the judgment in Devi Dass Gopal Krishan v. State of Punjab re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority in a particular circle. Apart from the above, the present case is squarely covered by the decision in Devi Dass's case [1973] 31 STC 536 (P H), wherein the Excise and Taxation Officer (Anti-Evasion Squad) has been authorized to perform his duties of Assessing Authority within the meaning of clause (a) of section 2 of the Haryana General Sales Tax Act. In view of the above question No. 1 is answered in favour of the Revenue and against the assessee. As far as question No. 2 is concerned, the facts of the judgment of the honourable Supreme Court in Commissioner of Sales Tax v. Sarjoo Prasad Ram Kumar [1976] 37 STC 533 were entirely different, as in that case an officer of one circle had made an assessment with regard to anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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