Statutory authority cannot adjust a refund against third-party tax dues without express legal power

A statutory authority may act only within the powers conferred by its enabling law, and no provision was shown authorising the Commissioner of Commercial Taxes to withhold or adjust one person's refundable amount against alleged sales tax dues of third parties. An order lacking statutory support cannot be sustained as a mere administrative exercise. The impugned adjustment was therefore held to be without jurisdiction and was quashed.

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Issues: Whether the Commissioner of Commercial Taxes had jurisdiction to withhold or adjust the amount refundable towards alleged sales tax dues of third parties.

Analysis: The challenged order was made by a statutory authority whose powers were confined to the source of its enabling law. No statutory provision was shown authorising adjustment of one person's refundable amount against sales tax dues attributed to other persons. An order unsupported by the statute could not be sustained as a mere exercise of administrative power.

Conclusion: The impugned order was without jurisdiction and was quashed.

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