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2010 (2) TMI 1106 - HC - VAT and Sales TaxCondonation of delay - the developments were not to the knowledge of the appellant as the appellant who was holding the post of the Commissioner of Commercial Taxes had relinquished the post on the day the learned single judge passed the impugned order and developments thereafter being not to the knowledge of the appellant Held that:- the developments were not to the knowledge of the appellant as the appellant who was holding the post of the Commissioner of Commercial Taxes had relinquished the post on the day the learned single judge passed the impugned order and developments thereafter being not to the knowledge of the appellant. It cannot be again said that the Joint Commissioner of Commercial Taxes Department though is an officer subordinate to the Commissioner of Commercial Taxes Department while passing an order as an Appellate Commissioner exercise quasi-judicial functions and as such the responsibility for ensuring implementation of that order on the administrative side lies only on the Commissioner and the non-implementation of the order of the Joint Commissioner results in some hardship or grievance to an assessee or a dealer, it is the Commissioner who has to own up the responsibility apart from the concerned Joint Commissioner by explaining himself for such inaction, as is warranted in law and depending upon the service conditions of the officer. Be that as it may, we find absolutely nothing wrong in the order passed by the learned single judge and more so in imposing cost on the Department and in turn making it recoverable from the salary of the first respondent. Appeal dismissed.
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