https://www.taxtmi.com/caselaws?id=156058 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. en-us Thu, 10 Aug 1989 00:00:00 +0530 Thu, 12 Sep 2013 17:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156058 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. Case-Laws VAT and Sales Tax Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156058