SALES TAX COMMISSIONER Vs. HARBANS MOTOR STORES

JUDGEMENT

(1.) THIS is an appeal filed under clause 10 of the Letters Patent, on behalf of the Commissioner of Sales Tax and three others against the judgment of the learned single Judge of this court, dated 27th September, 1972, passed in C. W. No. 285 of 1970.

(2.) BEFORE the learned single Judge a notice dated 10th March, 1970 (annexure E to the writ petition) purporting to have been issued under section 20 (3) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act), was challenged on the ground that it was barred by time.

(3.) UNDER the First Schedule of the Delhi Sales Tax Rules, 1951, the power of assessment and reassessment under section 11 and section 11a of the Act can be delegated to the Sales Tax Officers, whereas the power of revision of an assessment or orders passed by the Sales Tax Officers can be delegated by the Commissioner only to an officer who is not below the rank of Assistant Commissioner. By its very nature, power under sub-section (3) of section 20 of the Act is supervisory over the actions of subordinate officers while the power under section 11a of reassessment can be exercised by the same officer who passed the order of assessment under section 11 of the Act. Since the power under section 11a is in the nature of review and can be exercised by the same officer who passed the order of assessment as per the Rules made under this Act, the legislature has rightly prescribed certain conditions precedent before the power can be exercised. The power of revision is not by way of review; it is by way of superintendence of the order of assessment and other orders passed by the assessing authority. The power has been conferred and can be delegated to the Assistant Commissioner, an authority higher than the Sales Tax Officers, the normal assessing authority.