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2010 (4) TMI 1013 - HC - VAT and Sales TaxWhether Excise and Taxation Officer (Anti-Evasion Squad) was an appropriate Assessing Authority for the respondent in view of the notification dated May 19, 1989 read with the definition of appropriate Assessing Authority under clause (c) of rule 2 of the Rules and whether Excise and Taxation Officer (Anti-Evasion Squad) had concurrent jurisdiction to act as an Assessing Authority with the officer in whose circle the respondent was located and was competent to assess the respondent? Held that:- The language of the notification dated May 19, 1989, is itself absolutely clear, whereby the Government of Haryana has appointed the Excise and Taxation Officer (Anti-Evasion Squad) to assist the Commissioner, Haryana and has further authorised him to perform the duties of the Assessing Authority within the meaning of clause (a) of section 2 of the Act, in addition to his duties as the Assessing Authority in a particular circle. Apart from the above, the present case is squarely covered by the decision in Devi Dass's case [1972 (5) TMI 53 - PUNJAB AND HARYANA HIGH COURT], wherein the Excise and Taxation Officer (Anti-Evasion Squad) has been authorized to perform his duties of Assessing Authority within the meaning of clause (a) of section 2 of the Haryana General Sales Tax Act. Thus question answered in favour of the Revenue and against the assessee.
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