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1965 (12) TMI 105 - SC - VAT and Sales TaxWhether a certain amount is lawfully due or not, must be determined by the Assistant Commissioner in making the order of assessment or reassessment? Held that:- Appeal allowed. The Assistant Commissioner appointed under the Act is within the limits of his jurisdiction and authority competent to decide all the questions which arise before him: his orders, it is true, are liable to be set aside in appeal or modified in revision as provided by the Act. But under the Act the Assistant Commissioner-who exercises the powers of the Commissioner-has no power to review his decision, nor is he authorised to ignore his previous order, and to pass an order for refund inconsistent with his previous order which has not been set aside by appropriate proceedings.
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