TILAK RAJ Vs. STATE OF J AND K

JUDGEMENT

(1.) THE petitioner, who is an assessee and registered with Sales Tax Circle B, Jammu, has challenged the order of the second respondent, namely, Commissioner, Sales Tax, dated 10th February, 1981, transferring his case to one Mr. T. P. Singh, the then Excise and Taxation Officer, Jammu. According to him, the Commissioner had no power to transfer his case without issuing to him a prior notice of his intention to do so, and without hearing him on the point.

(2.) HE has also assailed the order on the ground that it is not a speaking one, in addition to the ground that even if he could have passed any such order of transfer he could have transferred the petitioner's case for a particular year only. Since the order is omnibus in nature and does not specifically speak as to for which year the case has been transferred, it is clearly in contravention of section 13 (1) of the Jammu and Kashmir General Sales Tax Act, hereinafter to be referred to as the Act, and requires to be set aside. In the same strain he has also challenged the constitutional validity of section 13 (1) of the Act, and in support of his contention relied upon two Supreme Court decisions, namely, Bidi Supply Co. v. Union of India [1956] 29 ITR 717 (SC); [1956] SCR 267 and Pannalal Binjraj v. Union of India [1957] 31 ITR 565 (SC); [1957] SCR 233.

(3.) I have heard the learned counsel for the parties at length. Section 13 (1) of the Act which empowers the Commissioner to transfer a case pending before any authority under his control, reads as under :