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2010 (12) TMI 1117 - HC - VAT and Sales TaxValidity of rule 59(1) of the Andhra Pradesh Value Added Tax Rules, 2005 questioned - Held that:-Reading sections 3A and 78(1), 2(a) and (m) of the VAT Act and rule 59(1), Sl. No. 4(ii)(b) and (d), leads to the conclusion that the Government appointed various officers to perform various functions within their territorial jurisdiction or in the whole of Andhra Pradesh. The Government can also authorize the Commissioner as well as Additional/Joint Commissioners and Deputy Commissioners to entrust powers and functions to such officers, say, for instance, for the purpose of assessment to CTOs and DCTOs. Further, rule 59(1), Sl. No. 4(2)(b) and (d) does not in any manner exceed the delegated power. Therefore, if the Deputy Commissioner authorizes any of the officers to undertake assessment within the territorial jurisdiction or within the division, the same does not vitiate the assessment made by such officer. A VATdealer cannot complain that the assessment having not been made by the CTO, or the Assistant Commissioner having territorial jurisdiction, the assessment made by any of the officers author ized by the Deputy Commissioner is illegal. Such an argument would ignore the various provisions of the VAT Act and the VATRules. Thus no hesitation in rejecting the plea that the definition of "assessing authority" in section 2(4) of the VAT Act plays a crucial role in so far as exercise of the powers by the authority prescribed for the purpose of sections 20 and 21 or for that matter any authority prescribed under the VAT Act. The Commissioner, as defined in section 2(8), derives all or any powers by reason of the delegation under the notification vide G.O. Ms. No. 1163, dated August 14, 2006, published in A.P. Gazette, Part I, Extraordinary 463A, dated August 14, 2006. Under this, the Government empowered the Commissioner to empower any officer working under his control to exercise any powers within such area or areas or the whole of State of Andhra Pradesh.
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