Express authority is required for tax department filings; implied administrative instructions cannot confer power to appeal or revise.

An Assessing Authority cannot institute an appeal or revision on behalf of the State unless the statute or an express delegation confers that power. A departmental memorandum requiring timely action in revenue matters did not authorise filing, and Rule 55 of the Punjab General Sales Tax Rules, dealing only with supervision and assistance, was insufficient to create filing competence. In the absence of express authorisation from the Commissioner or the Government, the proceeding was treated as incompetent. The reference to the Income-tax Act, 1961 reinforced the point that legislative intent to permit such filings is expressed clearly when intended.

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Issues: Whether the Assessing Authority was competent to file an appeal or revision before the Sales Tax Tribunal on behalf of the State, and whether the proceeding filed without express authority was without jurisdiction and incompetent.

Analysis: The relevant statutory scheme did not confer any express power on the Assessing Authority to institute the revision petition on behalf of the State. The departmental memorandum relied upon did not authorise Assessing Authorities to file appeals, but only indicated that timely action should be taken in matters adverse to revenue. Rule 55 of the Punjab General Sales Tax Rules, which speaks of supervision and assistance in the discharge of duties, was held insufficient to confer filing authority. The absence of any express authorisation from the Commissioner or the Government was decisive, and the reference to provisions of the Income-tax Act, 1961 only reinforced that where the legislature intended such filing power, it said so expressly.

Conclusion: The Assessing Authority was not competent to file the revision petition or appeal without express authority, and the proceeding was incompetent.

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