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2013 (7) TMI 430 - CHATTISGARH HIGH COURTPower of Commissioner u/s 70 of Chhattisgarh Value Added Tax Act 2005 - determination of rate of tax - Held that:- procedure prescribed under rule 79 of Chhattisgarh Value Added Tax Rules, 2006 shows that the proceedings before the Commissioner are quasi judicial in nature; he exercises quasi judicial power and not administrative power - Under sub-section (2) of section 70 {70(2)} of the Act, the decision of the Commissioner is final as no appeal or revision lies under the Act. It is also binding upon all the authorities mentioned in section 3 of the Act except when they are deciding the appeals - the power exercised by the Commissioner is quasijudicial in nature and not administrative. The single judge after considering the submissions of the parties has dismissed the writ petition; substance of the order is under Article 227 and no power under Article 226 of the Constitution has been exercised. - the writ appeal is not maintainable. Following decision of State of Kerala and others Versus Travancore Chemicals and Manufacturing Co. and another [1998 (11) TMI 526 - SUPREME COURT OF INDIA], Commissioner of Sales Tax, UP Lucknow Vs M/s Super Cotton Bowl Refilling Works [1989 (2) TMI 115 - SUPREME COURT OF INDIA] and Manmohan Singh Jaitla vs Commissioner Union Territory of Chandigarh and Others [1984 (12) TMI 269 - SUPREME COURT] - Decided against Assessee.
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