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2017 (12) TMI 887 - HC - VAT and Sales TaxJurisdiction - power of Joint Commissioner (Executive) - whether the said Joint Commissioner (Executive) was not empowered or authorised to exercise the revisional powers as comprised in Section 10-B? - Held that: - A careful reading of Section 10-B would clearly establish that initially the provision empowered the Commissioner or such other officer not below the rank of Deputy Commissioner to exercise powers of revision. The words "Deputy Commissioner" was later on amended and substituted by the words "Joint Commissioner" - Essentially therefore, it recognised two classes of officers who could possibly exercise the powers of revision. The first class of course was the Commissioner while the second class was to comprise of such other officers not below the rank of Deputy Commissioner /Joint Commissioner as may have been authorised in this behalf by the State Government by notification. The recognition of a revisional power vesting in the Commissioner is not an issue on which there can possibly be any doubt. The fact that the Commissioner did not require a separate authorisation by the State Government or a notification of such authorization is evident from a plain construct of Section 10-B. Prior to the amendment of Section 2(b), the only difference in position was that the words employed were "Joint Commissioner or a Deputy Commissioner". Once Section 2(b) mandates the recognition and inclusion of a Joint Commissioner in the expression "Commissioner", there is, in the opinion and considered view of this Court, no requirement of a separate authorisation or notification of conferment of such authority. Since section 10-B always recognized and conferred powers upon a "Commissioner" all classes of officers and authorities who fell within the ambit of the expression "Commissioner" would have to necessarily be recognized as being statutorily empowered and clothed with the jurisdiction to exercise the powers of revision - Undisputedly, a Joint Commissioner stood included in the expression "Commissioner" as per section 2 (b). The challenge to the authority of the Joint Commissioner to exercise powers conferred by Section 10-B is misconceived and is liable to be negatived. - revision dismissed.
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