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TMI Blog2015 (12) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Act to the VATO. - it is evident that an order under Section 36A(8) has to be passed by the Commissioner in writing. Section 66(3) specifically provides that the Commissioner and the Value Added Tax Authorities shall exercise such powers, as may be conferred upon them, and perform such duties, as may be required by or under this Act. In other words, it is only the Commissioner who can pass an order under Section 36A(8) unless and until the power of the Commissioner has been delegated under Section 68 of the said Act to the VATO. - We could have understood if this power of the Commissioner had been delegated by the Commissioner in terms of Section 68 of the said Act to the VATO. But that has, admittedly, not been done. As such, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat though there has been no specific delegation of power by the Commissioner in favour of the VATO for passing an order under Section 36A of the said Act, the Commissioner had authorized the VATO to pass such an order. Therefore, according to Mr Satyakam, the order passed by the VATO is not without jurisdiction and cannot be set aside on this ground. 4. Before we comment upon the rival contentions, it would be necessary to set out the provisions of Section 36A(8) of the said Act, which reads as under:- 36A. xxxx xxxx xxxx xxxx (8) If any person as is referred to in this section fails to make the deduction or, after deducting fails to deposit the amount so deducted as required in this section, the Commissioner may, by order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son, even though the person determining the objection is equal in rank to the person whose decision is under objection. 6. Section 66 of the said Act is also relevant and the same reads as under:- 66. Value Added Tax Authorities: (1) For carrying out the purposes of this Act, the Government shall appoint a person to be the Commissioner of Value Added Tax. (2) To assist the Commissioner in the administration of this Act, (a) the Government may appoint as many Special Commissioners of Value Added Tax, Value Added Tax Officers and such other persons with such designations as the Government thinks necessary; and (b) the Commissioner may, with the previous sanction of the Government, engage and procure the engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delegation of power, it has been done by virtue of an order such as the order dated 31.10.2005. On going through the said order dated 31.10.2005, we find that the Commissioner has delegated various powers under different Sections of the said Act, but there has been no delegation of powers insofar as Section 36A is concerned. We had, on an earlier occasion, when this matter had come up for hearing, required Mr Satyakam, the learned counsel who appears for the respondents, to verify as to whether there was any subsequent order passed by the Commissioner, whereby powers had been delegated in respect of Section 36A(8) of the said Act. Today, Mr Satyakam has confirmed that there has been no specific order delegating such power in respect of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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