SALES TAX OFFICER Vs. RAMNIWAS AGARWAL

JUDGEMENT

(1.) This is an appeal by the opposite party against the order of the District Forum directing refund of the amount collected at the check-gate in exercise of the power under the Orissa Sales Tax Act, 1947.

(2.) Bereft of facts, it is to be remembered by the redressal agencies under the Act that under Sec.3 of the Consumer Protection Act, 1986 this fact is to be administered in addition to other Laws and not in derogation of any other law. Under the Sales Tax Act, a clear provision has been made in Sec.14 relating to refund of tax collected. Against the order refusing refund, revision lies to the Commissioner u/sec.23 of the Act. Thus, a clear machinery has been provided under that Act. Order therein becomes final subject to appeals or revision. Therefore, the redressal agencies have no power to interfere with any wrong order passed by the authorities under the Orissa Sales Tax Act.

(3.) The matter can be considered from another angle also. Sales Tax Officers are authorized under the Act to exercise powers vested in them. Wrong exercise of power would not be the same thing as same actions for which no statutory power is available. That would only amount to colourable exercise of power. In such cases, the officer would not be liable, but the person holding the office may become liable. However, we do not express any final opinion as the same is not necessary.