https://www.taxtmi.com/caselaws?id=153563 An Additional Assistant Commercial Tax Officer, when duly authorised by the Commissioner under the Karnataka Sales Tax Act, was treated as competent to exercise the powers attached to the substantive office, including search, seizure, and collection of tax and composition fee. The term "additional" was construed as describing an officer appointed to perform extra work of the same office, not as creating a separate or lesser jurisdiction. The Commissioner's notification for the relevant district was held valid, and the challenge based on lack of jurisdiction or reliance on the Income-tax Act failed. en-us Wed, 09 Mar 1983 00:00:00 +0530 Wed, 24 Jul 2013 18:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153563 An Additional Assistant Commercial Tax Officer, when duly authorised by the Commissioner under the Karnataka Sales Tax Act, was treated as competent to exercise the powers attached to the substantive office, including search, seizure, and collection of tax and composition fee. The term "additional" was construed as describing an officer appointed to perform extra work of the same office, not as creating a separate or lesser jurisdiction. The Commissioner's notification for the relevant district was held valid, and the challenge based on lack of jurisdiction or reliance on the Income-tax Act failed. Case-Laws VAT and Sales Tax Wed, 09 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153563