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2018 (2) TMI 372 - HC - VAT and Sales TaxJurisdiction - whether the Deputy Commissioner of Commercial Taxes (Audit – 65) DVO-6 Bangalore was competent to pass the re-assessment order dated 23.11.2010? Held that: - The reading of S.2(24) makes it clear that the authority competent to authorize is either the Government or the Commissioner. The records produced by the respondent show that on 18.05.2009 the Joint Commissioner of Commercial Taxes (Adm) – VAT Division 6 addressed a letter to the Deputy Commissioner, Commercial Taxes (Central Office- 2) seeking authorization for an Officer to conduct re- assessment of tax liability of the appellant - it is clear that the authorization was not expressly in favour of any specific officer either by name or by designation. This Court in Windsor Garden Pvt. Ltd. Versus State of Karnataka and Another [2010 (11) TMI 886 - KARNATAKA HIGH COURT] has held that only Officer who has been authorized by the Commissioner is competent to make re-assessment and such authorization must be express - The Commissioner in this case has not given any such express authorization to Deputy Commissioner of Commercial Taxes (Audit – 65) DVO-6. The proposal of the Additional Commissioner itself is defective. It does not specify any particular officer by designation or by name. Consequently, the re-assessment order is without competence. Appeal allowed.
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