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2013 (9) TMI 956 - HC - VAT and Sales TaxPower of commissioner - Valuation of goods - Held that:- Commissioner have authority under the Act or Rules to constitute a Committee for the purposes of valuation of the goods. The powers can be traced to sub-rule (5) and (6) of Rule 4, 53 (c) and 54 (5), for constituting a Committee of the officers for valuation of the goods - The powers may be exercised by the Joint Commissioner, provided sufficient evidence is produced before him regarding the valuation of the goods. There is no basis to the apprehension that he may not be able to exercise his independent mind to the valuation. In any case there is an appeal provided to the Commercial Taxes Tribunal under Section 57 of the Act - Decided against assessee.
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