9911796707
TMI Blog2002 (9) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... country liquor and spiced country liquor and in case discount has been allowed then steps should be taken to file revision before him under the provisions of section 46(4) of the Bihar Finance Act, 1981. 3.. In view of the nature of challenge to the notification, it is not necessary to state facts in detail. The only submission which has been advanced by Dr. Debi Prosad Pal, learned Senior Counsel is that the Commissioner of Commercial Taxes has no power to issue direction to the assessing authority under the provisions of the Bihar Finance Act, 1981 (hereinafter referred to as "the Act") and the Rules, who exercises quasi judicial power under the Act. 4.. Learned counsel appearing for the State, on the other hand, submitted that the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. In Mahadayal Premchandra v. Commercial Tax Officer [1958] 9 STC 428 (SC); AIR 1958 SC 667, the Commercial Tax Officer during the assessment proceeding solicited instructions from the Assistant Commissioner and thereafter he passed assessment order. Dealing with the said matter, the apex Court held that the instructions given by the Assistant Commissioner had vitiated the entire proceedings as the procedure adopted was unfair and was calculated to undermine the confidence of the public in the impartial and fair administration of the Sales Tax Department. 7.. In the case of Orient Paper Mills Ltd. v. Union of India AIR 1969 SC 48, it has been held that the Collector under the Central Excise exercises quasi judicial power and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules framed under the Act. That rule says that the Board and the Collectors may issue written instructions providing for any supplemental matters arising out of these Rules. Under this rule the only instruction that the Board can issue is that relating to administrative matters; otherwise that rule will have to be considered as ultra vires section 35 of the Act." 8.. As stated above, under the provisions of the Act and the Rules the Commissioner of Commercial Taxes is not authorised to issue any direction to the assessing authority in the matter of assessment proceedings. Accordingly, the directions contained in annexure 1 are declared ultra vires and are quashed and the consequential notice issued to the petitioner in pursuance of the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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