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TMI Blog2014 (1) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise revisional power or was there any other notification, would require to be adjudicated by hearing the parties after perusing the relevant material. Though this issue was not agitated before the Tribunal, but in view of provisions of Sections 36 (6) and 36(9) of the Act, it can be agitated in this Court as it goes to the root of the case and particularly relating to assumption of jurisdiction by the revisional authority. - Accordingly, in the facts and circumstances of the case, it would be appropriate to set aside the order passed by the Tribunal and refer the matter back to it to adjudicate the same after hearing counsel for the parties in respect of the issues raised in accordance with law - Decided in favour of assessee. - VAT Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other can be termed as erroneous or challenging propriety of proceedings or legality of the order, which alone can be the basis of revision in terms of Section 34(1) of the Act and scope thereof? D. Whether the powers and scope of provisions of section 34(1) of Haryana VAT Act being pari materia to the provision of section 263 of IT Act and is guided by the law laid down by the courts on Income Tax Law, thus are binding precedent? For exercise of powers under section 34 (2) of Haryana VAT Act the authority passing the order shall specify how he derives powers to pass order? E. Whether on true interpretation of the notification dated 31st March 2003 and objections of the appellant, Tribunal was right and justified in observing that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Companies Act, 1956 in the name and style of M/s H.M. Mehra and Co. It is engaged in job work of textile and embroidery. The Excise and Taxation Officer-cum-Assessing Authority, Sonepat vide order dated 17.9.2008, Annexure A.1 framed the assessment holding that no transfer of property was involved in execution of job work and hence no tax was leviable on job work done by the assessee. The Deputy Excise and Taxation Commissioner (ST)- cum-reversional Authority (DETC) in exercise of revisional jurisdiction as Commissioner vide order dated 30.8.2011, Annexure A.3 held that since the assessee consumed material in execution of job work of inter state dealer, it is liable to pay tax under the Act on deemed sales and direction was issued to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and therefore the same can be urged before this court. 5. On the other hand, learned State counsel supported the order passed by the Tribunal. 6. We have heard learned counsel for the parties and perused the record. 7. It would be expedient to refer to certain provisions of the Act, which read thus:- 1(3) It shall come into force on the appointed day. ... 2(c) 'appointed day' means the Ist day of April, 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government; ... 34.(1) The Commissioner may, on his own motion, call for the record of any case pending before, or disposed of by, any taxing authority for the purposes of satisfying himself as to the legality or to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined by the Tribunal; or (b) has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub section (1). (7) and (8) ... (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to the High Court shall, as far as may be, apply in the case of appeal or review under this section. ... 55. (1) The State Government may appoint a Commissioner for carrying out the purposes of this Act, and as many Additional Excise and Taxation Commissioners, Joint Excise and Taxation Commissioners, Deputy Excise and Taxation Commissioners, Assistant Excise and Taxation Commissioners, Excise and Taxation Officers, Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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