1951 (9) TMI 34

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....de by an Additional Sales Tax Officer, Nagpur, under Section 11 of the C.P. and Berar Sales Tax Act, 1947, for the six quarters ending on 31st March, 1949. We may mention that the applicant has also challenged in his application the assess- ment made by the Sales Tax Officer, Nagpur, for the quarter ending the 30th September, 1947. He has preferred an appeal with respect to this assessment and tha....

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.... the assessment has been made by an Additional Sales Tax Officer, Nagpur, and the ques- tion is whether he had jurisdiction to make it. 3. Sub-section (1) of Section 3 of the Sales Tax Act provides for the appointment by the Government of persons under any "prescribed designation" to assist the Commissioner of Sales Tax. Sub-section (2) of that section provides that the Government may specify a....

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....s really only a Sales Tax Officer and that the word "additional" is merely descriptive. In our opinion, this is not the correct position. The object in appointing an Additional Sales Tax Officer (as in providing for the appointment of an Assistant Sales Tax Officer) was to afford assistance to the Sales Tax Officer. If it were intended that any one who was to assist the Sales Tax Officer could be ....

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....t against the assessments of an Additional Sales Tax Officer. Clearly, therefore, the applicant had no right to prefer an appeal to any authority under the Sales Tax Act. That being the position, two courses were open to him-to institute a civil suit or to come to this Court under Article 226. He has come to this Court and we think that it will be more con- venient and be in the interest of justic....