Allegation of corruption against the Assistant Commissioner ...

Assistant Commissioner Shielded by Judges (Protection) Act from Corruption Allegations on VAT, Sales Tax Orders.

July 17, 2021

Case Laws VAT and Sales Tax HC

Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact that the assessment orders passed by the petitioner are in the nature of definitive judgments in legal proceedings - He had discharged functions as a “Judge” - The petitioner is entitled to get the protection envisaged under Section 3(1) of the Judges (Protection) Act, 1985 in respect of the assessment orders - Prosecution against him, which is based merely on those assessment orders, is barred and not maintainable in law - HC

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Allegation of corruption against the Assistant Commissioner ...

Assistant Commissioner Shielded by Judges (Protection) Act from Corruption Allegations on VAT, Sales Tax Orders.

July 17, 2021

Case Laws VAT and Sales Tax HC

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