https://www.taxtmi.com/caselaws?id=158863 Section 51 of the Bihar Finance Act, 1981, and the corresponding provision in the Bihar Sales Tax Ordinance, 1976, were treated as enabling provisions that expanded the powers of members of the Bureau of Investigation without curtailing the authority of officers already vested with taxing powers under section 9. A Commercial Taxes Officer of the Intelligence Branch, being a taxing authority under section 9, covered by the territorial notification and also a prescribed authority under rule 15, did not require separate authorisation under section 51 to impose penalty for the disputed periods. The jurisdictional challenge was therefore rejected and the penalty order was upheld. en-us Tue, 01 Oct 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158863 Section 51 of the Bihar Finance Act, 1981, and the corresponding provision in the Bihar Sales Tax Ordinance, 1976, were treated as enabling provisions that expanded the powers of members of the Bureau of Investigation without curtailing the authority of officers already vested with taxing powers under section 9. A Commercial Taxes Officer of the Intelligence Branch, being a taxing authority under section 9, covered by the territorial notification and also a prescribed authority under rule 15, did not require separate authorisation under section 51 to impose penalty for the disputed periods. The jurisdictional challenge was therefore rejected and the penalty order was upheld. Case-Laws VAT and Sales Tax Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158863