Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1618 - PUNJAB AND HARYANA HIGH COURTWhether the revisional power was properly conferred on the DETC or not - Held that:- Under sub section (2) of Section 34, the State Government is empowered to delegate power of revisional jurisdiction on an authority below the Excise and Taxation Commissioner but the officer should not be below the rank of DETC. The appointed date under the Act is 1.4.2003 when it came into operation unless different date is declared by notification in the Official Gazette by the State Government. The question whether the notification issued prior thereto under the provisions of the Act could confer valid jurisdiction on an officer to exercise revisional power or was there any other notification, would require to be adjudicated by hearing the parties after perusing the relevant material. Though this issue was not agitated before the Tribunal, but in view of provisions of Sections 36 (6) and 36(9) of the Act, it can be agitated in this Court as it goes to the root of the case and particularly relating to assumption of jurisdiction by the revisional authority. - Accordingly, in the facts and circumstances of the case, it would be appropriate to set aside the order passed by the Tribunal and refer the matter back to it to adjudicate the same after hearing counsel for the parties in respect of the issues raised in accordance with law - Decided in favour of assessee.
|