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2010 (3) TMI 1046 - HC - VAT and Sales TaxWhether the Commissioner for Commercial Tax has duly authorised the officer to reassess the tax in terms of section 39(1) of the Act read with rule 46 of the Rules thereunder? Held that:- Under section 38(7) of the Act, the Commissioner has been conferred with power to authorise an authority to assess the tax. After reading of provision of section 38(7) read with section 39(1) further read with rule 46 and in the light of the decision of the Division Bench, thus it is clear that there is no authorisation as required under section 39(1) of the Act read with rule 46 of the Rules. The e-mail print out produced by the State at annexure R1 does not satisfy the requirements of section 39(1) read with rule 46 of the Rules. If that is so, the writ petition requires to be allowed only on this short question. Accordingly, the writ petition is allowed. The impugned annexures D and E are quashed.
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