Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1144 - ANDHRA PRADESH HIGH COURTValidity of order passed by revisional authority in exercise of powers under Section 9C of the A.P. Entertainments Tax Act, 1939 - Master cable operator providing signals to subscribers through other cable operators - Evasion of entertainment tax by not furnishing correct and full information - Held that:- in view of the specific provision under section 9C of the Act conferring the revisional powers only on Entertainments Tax Commissioner or the Entertainments Tax Joint Commissioner, the Additional Commissioner is not empowered to review the order passed by the Appellate Deputy Commissioner, in the absence of valid delegation. The office order dated June 19, 2014, issued by the Commissioner of Commercial Taxes, allocating the subjects/functions among the various posts in the office of the Commissioner of Commercial Taxes, also would not give any authority for the first respondent-Additional Commissioner (CT) (Legal), to exercise powers under section 9C of the Act. Such allocation order issued by the Commissioner is only for the purpose of internal administration in the office of Commissioner, but basing on such orders of allocation, statutory powers conferred under section 9C of the Act cannot be bypassed. Therefore, the Additional Commissioner (CT) (Legal) is not competent to pass orders under section 9C of the Act, in the absence of any authority contemplated in the said Act. - Decided in favour of petitioner
|