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TMI Blog1973 (2) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... the only question of law arising for decision is whether the Appellate Assistant Commissioner had powers to enhance the tax levied on the assessee-respondent by the Sales Tax Officer. The brief facts of this case are: The respondent-assessee is a registered dealer. During the assessment for the assessment year 1960-61 the assessee claimed that five out of the transactions effected by it were intra-State sales. The Sales Tax Officer came to the conclusion that two out of these five transactions were inter-State sales and the remaining three were intra-State sales. Aggrieved by that decision the assessee went up in appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner came to the conclusion that all the five tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Madras sales tax law could only be to the 1939 Act and not to the 1959 Act. It further held that the Central Legislature was not competent to enact that a law that the Madras Legislature may pass in future would be a part of its own law; a competent legislature may pass a legislation by a reference to some other law enacted by some other legislature and incorporate some of the provisions of those laws into its own law, but it cannot legislate by saying that a law that may be enacted by some other legislature in furture will become a part of its own law, when enacted. It is not necessary for us, at present, to consider, whether the decision of the Madras High Court is correct in view of the amendment of the Central Sales Tax Act by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section." Section 6 of Act 28 of 1969 provided: "For section 9 of the principal Act, the following section shall be, and shall be deemed always to have been, substituted, namely ......." Further, section 9 of that Act validated certain assessments and that section reads thus: "9. (1) Notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary, any assessment, reassessment, levy or collection of any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment, reassessment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under that Act as if the tax or penalty payable by such a dealer under that Act is a tax or penalty payable under the general sales tax law of the State concerned. In other words, the power conferred under the amended section 9(2) embraces all the powers that the assessing authority had under the sales tax law of the State in force during the relevant assessment year. Applying that provision to the facts of this case, the Appellate Assistant Commissioner in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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