NITYANAND TRADING CO. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition is filed challenging the action of the State authorities in attaching the petitioner's residential-cum-office premises and also collecting post dated cheques from the petitioner for alleged tax arrears.

(2.) Brief facts are as under :

(3.) With respect to the attachment, the sole ground raised by the Counsel for the petitioner was that under Section 45 of the Act, such powers vest with the Commissioner of Commercial Tax. In absence of any delegation of powers, the Commercial Tax Officer could not have passed the order. Learned Assistant Government Pleader, however, drew our attention to an order issued by the Commissioner of Commercial Tax on 1-4-2006, in which in exercise of powers under sub-section (6) of Section 16 of the Act, the Commissioner was pleased to delegate the officers specified in the schedule A, the powers and duties of the Commissioner mentioned in the said schedule. Under such order, we find that the powers under Section 45(1) of the Act have been delegated to the Commercial Tax Officer. We may record that sub-section (6) of Section 16 authorizes the Commissioner to delegate his powers under the Act into the Deputy Commissioner, Assistant Commissioner, Commercial Tax Officer or other officer within his jurisdiction. The first challenge of the petitioner to the attachment of the immovable property, therefore, cannot be accepted.