9911796707
TMI Blog1977 (9) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Authority, however, rejected this contention advanced on behalf of the petitioner-firm and framed the assessment. Against that order, the petitioner-firm field an appeal before the Deputy Excise and Taxation Commissioner (A), Punjab, Patiala. Along with the appeal, an application was also filed under section 20(5) of the Act praying therein that the appeal be entertained and decided without payment of tax. This matter came up before Shri. K.S. Jaspal, Deputy Excise and Taxation Commissioner (1), Punjab, Patiala, on 26th October, 1976, who declined the request made by the petitioner-firm in its petition. Against that order, the petitioner-firm filed C.W.P. No. 8547 of 1976, which came up for decision before my learned brother A.S. Bain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the same on the ground that since the main cause had been disposed of, another interlocutory matter cannot be challenged in proceedings under article 226 of the Constitution. This position stated by the learned counsel for the petitioner-firm has not been contested before us. Faced with this situation, the petitioner-firm filed this petition in which notice of motion was issued by us for 19th September, 1977. Written statements were filed on behalf of the respondents yesterday and the case was ordered to come up for today. Two questions arise for our decision: "(1) Whether, in the facts and circumstances of this case, the petitionerfirm should be directed to avail of the statutory remedies of appeal and revision or not? (2) Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it thinks fit. Sub-section (2) of section 3 lays down that persons appointed under sub-section (1) shall exercise such powers as may be conferred upon him. Section 11 of the Act relates to the jurisdiction of the Assessing Authority to frame an assessment. Section 20 of the Act provides for an appeal against an order of assessment. When all these provisions are read together, it becomes obvious that before an appellate authority can exercise jurisdiction to hear an appeal against an order of assessment, it must not only be appointed as an Excise and Taxation Commissioner under section 3(1) of the Act but it must also be invested with the jurisdiction to hear appeals under section 20 of the Act by the State Government in exercise of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification issued by the State Government. In these circumstances, it must be held that, as Shri K.S. Jaspal decided the application for the petitioner-firm under section 20(5) of the Act on 26th October, 1976, and the appeal of the petitioner-firm on 20th December, 1976, he was under the law not competent to decide them. It is also clear that the appellate authority did not decide the appeal on merits and dismissed the same in default on the ground that the amount of tax had not been paid as ordered by it. In the circumstances of this case, it is obvious that the petitioner-firm has been denied a statutory right of appeal under section 20 of the Act. I accordingly allow this petition, set aside the aforementioned orders passed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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