Flying squad jurisdiction limited to investigation; tax liability cannot be ? determined without express appointment or delegation.

Officers posted in a flying squad cannot determine a dealer's tax liability unless they have been expressly appointed or validly delegated that jurisdiction for the relevant circle or area. The statutory scheme treated flying squad powers as investigatory, while assessment functions remained with the ordinary circle authorities. Because the relevant power under section 4-A had not been delegated to the flying squad officer at the material time, the officer lacked jurisdiction to sustain the assessment orders. The text accordingly states that the consequential orders were without jurisdiction and liable to be quashed.

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Issues: Whether officers posted in the flying squad could, without specific appointment or delegation for the concerned circle, determine the dealer's liability to tax under the Act and sustain the impugned orders.

Analysis: The statutory scheme distinguished between the ordinary sales tax authorities appointed for a circle and the flying squad constituted for investigation into alleged or suspected evasion of tax. Section 29-D conferred only investigatory powers on flying squad officers, and their jurisdiction depended upon delegation by the Commissioner and notification of the area in which they could function. The record showed that, at the relevant time, the power under section 4-A had not been delegated to the Sales Tax Officer, Flying Squad, and the subsequent amendment itself indicated that such delegation was later considered necessary. In the absence of appointment as the appropriate circle officer or a valid delegation of the relevant power, the flying squad officers could not assume jurisdiction to determine liability, which formed part of the assessment process.

Conclusion: The impugned orders were without jurisdiction and could not stand; the challenge succeeded.

Final Conclusion: The determination of tax liability by the flying squad officers was invalid, and the petitioner obtained quashing of the consequential orders.

Ratio Decidendi: An officer posted in the flying squad has only the powers specifically delegated under the Act and cannot determine a dealer's liability for tax unless expressly appointed or authorised to exercise that jurisdiction for the concerned circle or area.

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