https://www.taxtmi.com/caselaws?id=160099 Realisation of tax and penalty under section 16-D of the Orissa Sales Tax Act was held invalid because the Sales Tax Officer, Vigilance, was not shown to be acting under the required control and supervision of the Commissioner of Commercial Taxes. A delegated statutory power can be exercised only by an officer lawfully empowered and subject to the prescribed administrative supervision; the delegation notice produced did not cure the jurisdictional defect. The impugned realisation was therefore quashed, the consequential order of the Additional Commissioner was set aside, and the amounts collected were directed to be refunded. en-us Mon, 04 Sep 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160099 Realisation of tax and penalty under section 16-D of the Orissa Sales Tax Act was held invalid because the Sales Tax Officer, Vigilance, was not shown to be acting under the required control and supervision of the Commissioner of Commercial Taxes. A delegated statutory power can be exercised only by an officer lawfully empowered and subject to the prescribed administrative supervision; the delegation notice produced did not cure the jurisdictional defect. The impugned realisation was therefore quashed, the consequential order of the Additional Commissioner was set aside, and the amounts collected were directed to be refunded. Case-Laws VAT and Sales Tax Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160099