Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 886 - HC - VAT and Sales TaxA combined reading of all these provisions would not leave anybody in doubt that the officer of the Commercial Taxes, who had to do the reassessment, has to be expressly authorised either by the Government or by the Commissioner. Such an authorisation has to be express, not implied, automatic or consequential. Note Nos. 15 and 16 and the communication, dated July 27, 2009, also do not come to the rescue of the respondents for sustaining the impugned reassessment order. The perusal of note Nos. 15 and 16 does not reveal any authorisation, much less the express authorisation in favour of respondent No. 2 to do the reassessment. Similarly, the communication, dated July 27, 2009 extracted hereinabove, is again in respect of audit assigned and that too by the Additional Commissioner of Commercial Taxes. Despite the best endeavours made by Sri Shivayogiswamy, he is not in a position to lay hands on any document, which is issued by the Government or the Commissioner of Commercial Taxes giving authorisation to respondent No. 2.The plain reading of the meaning of the two terms—audit and assessment—clearly shows that audit is only a part of assessment process
|