Assessing authority competence to file second appeals upheld despite transferred jurisdiction, restoring the appeals for merits.

A Commercial Taxes Officer who had become the assessing authority after transfer of jurisdiction was competent to file second appeals under section 14(2) of the Rajasthan Sales Tax Act, 1954, where the Commissioner had directed the filing of those appeals. The statute authorised the Commissioner, or an officer authorised by him, to direct an appeal to the Tribunal, and it did not bar the officer who was the assessing authority at the time of filing from acting on that direction. The Tribunal's view that the appeals were not maintainable was therefore erroneous, and the second appeals were restored for decision on merits.

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Issues: Whether the Commercial Taxes Officer, Circle-B, Alwar, was competent to file the second appeals under section 14(2) of the Rajasthan Sales Tax Act, 1954 after transfer of jurisdiction, and whether the Tribunal was right in holding that the appeals were not maintainable.

Analysis: The assessing jurisdiction over the dealer had been transferred to the officer at Circle-B before the second appeals were filed, so that officer became the assessing authority within the meaning of section 2(b) of the Rajasthan Sales Tax Act, 1954. Section 14(2) authorises the Commissioner, or an officer authorised by him, to direct any Commercial Taxes Officer or Assistant Commercial Taxes Officer to prefer an appeal before the Tribunal. The appeals had been filed in compliance with the Commissioner's direction, and the statute did not prohibit the officer who had become the assessing authority from filing the appeals.

Conclusion: The officer was competent to file the second appeals, and the Tribunal's view that there was no jurisdiction to file them was erroneous.

Final Conclusion: The revision succeeded, the Tribunal's order was set aside, and the second appeals were restored for decision on merits in accordance with law.

Ratio Decidendi: Where the Commissioner directs an appeal under section 14(2), the Commercial Taxes Officer who is the assessing authority at the time of filing is competent to prefer the appeal, notwithstanding an earlier transfer of jurisdiction.

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