Assessing authority under a Haryana notification upheld for Anti-Evasion Squad officer; circle jurisdiction objection rejected.

The Haryana notification dated 19 May 1989 expressly appointed the Excise and Taxation Officer (Anti-Evasion Squad) to assist the Commissioner and authorised that officer to perform the duties of an Assessing Authority throughout the State. On that clear wording, the officer was treated as competent to make the assessment, and the objection based on lack of circle jurisdiction was rejected. The interpretation was also consistent with an earlier Division Bench view construing a similarly worded notification. The authority of the Anti-Evasion Squad officer to assess the assessee was therefore upheld.

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Issues: Whether the Excise and Taxation Officer (Anti-Evasion Squad) was the appropriate Assessing Authority and competent to assess the assessee under the notification dated 19 May 1989 read with the relevant statutory definition and rules.

Analysis: The notification issued by the Haryana Government expressly appointed the Excise and Taxation Officer (Anti-Evasion Squad) to assist the Commissioner and authorised him to perform the duties of an Assessing Authority throughout the State of Haryana. The notification was held to be clear in its language and was treated as covering the officer's authority to make the assessment. The matter was also considered to be covered by the earlier Division Bench decision which interpreted a similarly worded notification in the same manner. The challenge based on absence of circle jurisdiction was therefore rejected.

Conclusion: The Excise and Taxation Officer (Anti-Evasion Squad) was held to be the appropriate Assessing Authority, and the issue was decided in favour of the Revenue and against the assessee.

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