9911796707
TMI Blog1995 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... dated August 9, 1994 and has further held that refund under rule 38-D of the Rajasthan Sales Tax Rules, 1955 (for short, "the Rules") read with section 23BB of the Rajasthan Sales Tax Act, 1954 can be granted by the Assistant Commercial Taxes Officer (for short, "the ACTO") because the term "Commercial Taxes Officer" (hereinafter to be referred as "the CTO") is inclusive of the ACTO. For deciding the controversy involved in this case, we need not go into the facts of these cases. What is contended before us by the learned AdvocateGeneral is that refund under rule 38-D of the Rules read with section 23BB of the Act can be granted only by the CTO of the concerned circle and not by the ACTO of the concerned circle. He has contended that refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in which it has been used in relation to an unregistered dealer. He has, therefore, contended that refund to an unregistered dealer can only be granted by the CTO of the area where such dealer ordinarily resides and not by anybody else. In support of this contention, he has placed reliance on a decision of their Lordships of the Supreme Court in Vanguard Fire and General Insurance Co. Ltd. v. Fraser and Ross AIR 1960 SC 971. This very decision has been referred to by the learned single Judge while interpreting the provisions of rule 38-D of the Rules and the circular, annexure 1, dated August 4, 1994, issued by the CTO. Mr. Aggarwal has laid emphasis on the following observations made by their Lordships of the Supreme Court in the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 2(b): 'assessing authority' in relation to a dealer means the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction, for the time being." Rule 38-D also relates to the refund of sales tax to the registered or unregistered dealers and in rule 38-D of the Rules, the term "CTO" has been used. According to Mr. Aggarwal, the learned Advocate-General, so far as the registered dealers are concerned, refund can be granted by the ACTO of the concerned circle, where such dealer has been registered but as regards the unregistered dealers whose place of business is not known or varies and sales tax has been received at various places, the "CTO" of the area in whose jurisdiction such dealer ordinarily resides has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that the territorial or pecuniary jurisdiction of the assessing authorities is to be determined by the Commissioner, Commercial Taxes Department and the territorial jurisdiction so assigned to a CTO by the Commissioner is being called as "circle". Rule 4 of the Rules pertains to the distribution of business amongst various Commercial Taxes Officers in a circle and it lays down that where there are more than one Commercial Taxes Officers in a circle, their respective jurisdiction and the distribution of business amongst them shall be such as may be fixed by the Commissioner. Thus, if in a circle, there are more than one Commercial Taxes Officers, which include the Assistant Commercial Taxes Officers, their jurisdiction is to be determ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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