9911796707
TMI Blog2017 (8) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... ealt with the Dy. Commissioner of Commercial Tax (Appeal) as one of the Officer to assist the Commissioner, but after the amendment, it ceased to exist in Section 3 of the Act - Simultaneously, Section 3A was inserted in the Statute to provide for appointment of Appellate Authority by the State Government not below the rank of Deputy Commissioner of Commercial Tax. Thus, the order passed by the Dy. Commissioner of Commercial Tax (Appeal) is final and is not amenable to suo-motu revisional powers conferred by Section 47 of the Act. Petition allowed - decided in favor of petitioner. - Writ Petition NO.7536/2014 - - - Dated:- 18-8-2017 - SHRI S.K. SETH AND SMT. ANJULI PALO, JJ Shri G.N.Purohit, Senior Advocate with Shri Abhishek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l). In response, petitioner submitted that the order passed by the Dy. Commissioner of Commercial Tax (Appeal) was not amenable to suo-motu revision under Section 47 (2) of the VAT Act. This objection was, however, overruled vide impugned order, hence this petition. 4. We have heard the rival submissions and perused the material available on record. But before we advert to the question, it is relevant to notice certain provisions of the VAT Act, which have a direct bearing on the controversy. For ready reference relevant provisions are reproduced herein below:- 3. Taxing Authorities and other Officers (1) There may be appointed a person to be the Commissioner of Commercial Tax and the following category of officers to assist him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an opportunity of being heard, may, pass such order thereon, not being an order prejudicial to the dealer or person, as he thinks fit within six months from the date of initiation of proceedings : *clause (b) omitted vide MP Vat (Amendment) Act, 2006 (No.12 of 2006)- w.e.f. the 31st March, 2006. 5. Bare perusal of provisions quoted above would reveal that Section 3 deals with appointment of the Commissioner and officers to assist him as taxing authority. Prior to M.P. VAT (Amendment) Act, 2006, clause (b) of Section 3 dealt with the Dy. Commissioner of Commercial Tax (Appeal) as one of the Officer to assist the Commissioner, but after the amendment, it ceased to exist in Section 3 of the Act. Simultaneously, Section 3A was inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
