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2015 (11) TMI 938 - HC - VAT and Sales TaxReview Petition - Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the assessment orders were not barred by jurisdiction having been issued by authority not authorised thereto and were not barred by limitation having been passed beyond the statutory time-limit prescribed thereunder - Held that:- The essential challenge is of the concerned authority having extended the same not having the power in wake of absence of proviso to sub-section (2) of section 42 of the Act for a limited period from April 1, 1994 to August 1, 1998. On March 22, 1994, the order of delegation gave the powers under sub-section (1) to section 42 of the Act to the Assistant Commissioner of Sales Tax. It is explained by the respondent that no notification delegating the power under section 42 of the Act was passed after the reintroduction of the proviso to section 42 of the Act with effect from August 1, 1998 and the earlier notification dated March 22, 1994 continued to be in operation in respect of delegation of power. Such powers were delegated to the Assistant Commissioner of Sales Tax by a subsequent notification dated May 26, 2004 where designation of Assistant Commissioner was substituted by Deputy Commissioner and those powers which were enjoyed by Assistant Commissioner were given to the Deputy Commissioner. - in wake of the substantive power authorizing the State Government or the Commissioner to extend the period of limitation for carrying out the assessment as prescribed under the proviso to section 42(2) of the Act coupled with the specific consent having been expressed in writing and communicated to the concerned authority by the petitioner, the subsequent challenge seeking to review the order needs to fail. - Decided against Revenue.
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