TMI Blog2012 (12) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings and any authority subordinate to the Commissioner includes authorities up to Additional Commissioner level discharging the work of assessment or discharging the work of check-post, etc. Section 46 does not indicate that the Additional Commissioner while working as an appellate authority is excluded from authority subordinate to the Commissioner - writ petition is' disposed of with an observation that since the petitioner has bona fidely been pursuing his grievances before this court, as such, if the' petitioner approaches before the Tribunal, then period for which the writ petition was pending before the High Court may be excluded from the limitation period as provided under section 46(3) of the H. P. Value Added Tax Act - CWP No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereby the matter was relegated back to the assessing authority. In compliance to the said order, a reassessment order dated March 31, 2010 was passed for said year along with other years. Being aggrieved, the petitioner has also preferred an appeal under section 45 of the Act read with section 30 of the H. P. General Sales Tax Act, 1968. The said appeal was disposed of on July 27, 2010 by the Additional Excise and Taxation Commissioner-cum-Appellate Authority (South Zone), relegating the matter to the assessing authority with the direction to pass a speaking order in accordance with the directions given in order dated January 29, 2010. It appears that the Excise and Taxation Commissioner-cum- Appellate Authority, in exercise of its power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been preferred before the Tribunal against the order dated November 19, 2011 passed by the Commissioner (Excise and Taxation). Mr. Sharma has also submitted that in view of the section 46(3) of the Act, the limitation period for preferring the petition is 60 days and during the pendency of the present writ petition, such period has already been elapsed, as such, in view of these facts and circumstances, no useful purpose shall be served to approach again before the Tribunal for adjudication of the petition. On the other hand, Mr. R. K. Sharma, senior advocate/Senior Additional Advocate-General for the respondents/State has contended that in view of the order having been passed on November 19, 2011 under section 45(2) of the Act a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of the Commissioner, to the Tribunal. (2) An order passed in appeal by a Deputy Excise and Taxation Commissioner or by the Additional Excise and Taxation Commissioner posted at the State Headquarters or by the Commissioner or any officer, on whom the powers of the Commissioner are conferred, shall be further appealable to the Tribunal. (3) Every order of the Tribunal, the Commissioner or any officer exercising the powers of the Commissioner or the Additional Excise and Taxation Commissioner posted at the State Headquarters or the order of the Deputy Excise and Taxation Commissioner or of the assessing authority or an officer-in-charge of check-post or barrier or any other officer not below the rank of an Excise and Taxation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest of revenue, may pass such order in relation thereto as he may think fit: Provided that the powers under this sub-section shall be exercisable only within a period of five years from the date on which such order was communicated. (2) The State Government may, by notification, confer on any officer powers of the Commissioner under sub-section (1) to be exercised subject to the conditions and in respect of such areas as may be specified in the notification and such officer shall be deemed to be the Commissioner for the purposes of sub-section (1). (3) The Tribunal, on application made to it against an order of the Commissioner under this section within sixty days from the date of the communication of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Therefore, in our considered view the petitioner, if aggrieved, may safely approach for redressal of his grievances before the Tribunal under section 46(3) of the Act. Since the order dated November 19, 2011 has not been challenged, therefore, the petitioner, if so advised, may challenge the same before appropriate forum as after the order dated November 19, 2011 having been passed, no cause of action is survived in the present writ petition. Therefore, the writ petition is' disposed of with an observation that since the petitioner has bona fidely been pursuing his grievances before this court, as such, if the' petitioner approaches before the Tribunal, then period for which the writ petition was pending before the High Court may be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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