TMI Blog1955 (3) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the orders of the respondents Nos. 1 and 2 dated 2nd December, 1954, and 30th June, 1954, res- pectively. The petitioners sold radio sets for the Patiala Electronic Industries Ltd., on commission basis. The assessing authority for Patiala Dis- trict acting under the Pepsu General Sales Tax Ordinance, 2006 (XXXIII of 2006 Bk.) issued two notices to the petitioners under sec- tions 11 and 14 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed it on the ground that it did not lie. Section 18 of the Ordinance recites the powers of the Commissioner to determine certain disputes including the question whether or not for purposes of the Ordinance any person or firm or any branch of depart- ment of any firm is a dealer or not. The very provision in section 18 should make it manifest that when the Excise and Taxation Commis- sioner enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other case. The petitioners had moved the Financial Commissioner (Taxation) for revis- ing the order of the Commissioner that had been made by him in the exercise of the powers conferred by section 18. The Ordinance does not authorise the Financial Commissioner (Taxation) to revise the orders of the Commissioner made in the exercise of his original jurisdiction. The Financial Commissioner was, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not which shall be determined by your honour under section 18 of the Pepsu General Sales Tax Ordi- nance, 2006. Your petitioner's contention is that he is not a dealer and as such is not required to be registered as a dealer under section 7 of the said Ordinance and consequently no assessment can be made on him". The Commissioner had determined the application of the peti- tioners under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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