Authorised officer registration can confer sales tax jurisdiction at the declared principal place of business.

A Government department or statutory organisation may validly act through an authorised officer for registration purposes, and a registration application signed by such an officer can declare the principal place of business. On that basis, the declared principal place of business supported jurisdiction of the Sales Tax Officer at Gorakhpur under the U.P. Sales Tax Rules, 1948. The view that only the General Manager could make a valid declaration was a misreading of the Rules. The assessment could not be set aside for want of territorial jurisdiction, and the matter was remitted for fresh assessment after hearing the Railway authorities.

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Issues: Whether the Sales Tax Officer, Gorakhpur had jurisdiction to assess the North Eastern Railway on the basis of the registration application declaring Gorakhpur as the principal place of business and whether the application filed by an authorised railway officer was valid for that purpose.

Analysis: Rule 54(1)(e) of the U.P. Sales Tax Rules, 1948 permitted a registration application to be made by the head of office or any duly authorised officer in the case of a Government department. The Railway was not a natural person and necessarily acted through its officers. The application for registration was filed by an authorised officer of the Railway and specifically stated Gorakhpur as the principal place of business. On that footing, Rule 6(b) of the U.P. Sales Tax Rules, 1948 supported jurisdiction in the assessing officer at the declared principal place of business. The view that only the General Manager could make a valid declaration was held to be a patent misreading of the Rules.

Conclusion: The Sales Tax Officer, Gorakhpur had jurisdiction to conduct the assessment proceedings, and the assessment could not be set aside on the ground of want of territorial jurisdiction.

Final Conclusion: The appeal succeeded, the High Court's view on jurisdiction was reversed, and the matter was sent back for fresh assessment after hearing the Railway authorities.

Ratio Decidendi: A Government department or statutory organisation may validly act through an authorised officer for registration and assessment purposes, and a declaration of the principal place of business made in such application can confer jurisdiction on the assessing officer under the relevant sales tax rules.

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