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TMI Blog2015 (3) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) TMI 20 - HIGH COURT OF DELHI] - order has been passed by the first respondent, who is admittedly lower in rank to that of the second respondent. Nowhere in the provisions of the Act, it is stated that an officer lower in rank cannot decide the application. The provision to Section 2(5) of the Act makes it very clear that any assessing officer is empowered to make assessment under this Act. - Decided in favour of assessee. - W.P.No.5612 of 2015 - - - Dated:- 3-3-2015 - The Honourable Mr. Justice S. Vaidyanathan,JJ. For the Petitioner : Mr. S. P. Asokan For the Respondents : Mr. Manoharan Sundaram Additional Government Pleader (Taxes) ORDER Writ petitioner has come forward with this petition seeking to quash the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner of Commercial Taxes, Deputy Commissioners of Commercial Taxes and Assistant Commissioners of Commercial Taxes.- The Government may appoint a Commissioner of Commercial Taxes and as many Additional Commissioners of Commercial Taxes, Appellate Joint Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes (Enforcement), Appellate Deputy Commissioners of Commercial Taxes, Territorial Deputy Commissioners of Commercial Taxes, Administrative Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes (Assessment), Deputy Commissioners of Commercial Taxes (Enforcement) and Assistant Commissioners of Commercial Taxes as they think fit, for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The conferment of power under Section 30 to set aside an ex parte order carries with it the inherent limitation that where that order has already been affirmed on merits by a superior authority contemplated under the Act, it would not be permissible for the inferior authority, nevertheless, to set it aside. Any other construction of the provision would lead to undesirable results. The conferment of concurrent jurisdiction cannot be said to mean that the inferior authority would be able to take a view different from the one taken by the superior authority in respect of the same order unless there is a specific provision enabling it to do so. The Uttar Pradesh Sales Tax Act, as its stands toady, does not contain a provision permitting an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be terminated by that authority only. It is not that one authority can start exercising a power and the other authority having concurrent jurisdiction can conclude the exercise of that power. This perhaps may be permissible in a situation where both the authorities jointly exercise power but it certainly is not permissible where both the authorities concurrently exercise power. One example that immediately comes to the mind is that of grant of anticipatory bail. Both the Sessions Judge and the High Court have concurrent power. It is not as if a part of that power can be exercised by the High Court and the balance power can be exercised by the Sessions Judge. If the High Court is seized of an application for anticipatory bail it must deal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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