NAGENDRA PRASAD Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioner, who is engaged in the business of manufacture and sale of country liquor, has filed the present writ application for quashing the letter dated June 5, 2002, as contained in annexure 4, wherein the Commissioner of Commercial Taxes, Government of Bihar, Patna (respondent No. 1) has directed the assessing officers to disallow the claim of discount on licence fee and excise duty as claimed by the persons dealing in country liquor and spiced country liquor and in case discount has been allowed then steps should be taken to file revision before him under the provisions of Section 46(4) of the Bihar Finance Act, 1981.

(3.) IN the case of Orient Paper Mills Ltd. v. Union of INdia AIR 1969 SC 48, it has been held that the Collector under the Central Excise exercises quasi judicial power and the Central Board of Revenue cannot issue any direction controlling the assessment proceeding. Such direction does not bind the assessing authority and in case the authority acts on the basis of the said direction, the assessment proceedings are vitiated. It has been held in para 8 of the judgment as follows :