1951 (1) TMI 30

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....irm carrying on the business of manufacturing and selling bidis at Saugor. The petitioner No. 2 is the managing partner of that firm. The Assistant Commissioner of Sales Tax, Jabalpur Region, Jabalpur, determined the turnover of the business of the firm for the period between 1st June, 1947, and 12th November, 1947, at Rs. 5,26,874-7-9 and assessed the firm to pay sales tax on that basis. The f....

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.... the State, Shri Naik states that the Assistant Commissioner could issue such a notice under Section 15(1) of the Central Provinces and Berar Sales Tax Act, 1947, by virtue of a delegation by the Commissioner of his powers under that section to the Assistant Commissioner. What Section 15(1) says is as follows: "The Commissioner may, subject to such conditions as may be prescribed, require any deal....

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.... revise any order passed under this Act and that as he (the Commissioner) wanted the inspection and exami- nation of the petitioners' account books with a view to ascertain whether the assessment should be revised, what the Assistant Commis- sioner was asked to do was a purpose which fell within the Act. It seems to us to be clear that what Section 22(5) contemplates is the exercise of a judicial ....

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....re we to hold that it was an administrative order, then there was no power in the Commissioner or in the Assistant Commissioner to require the petitioners to produce their account books and other documents. On the other hand, they could exercise the particular power only if the order were a judicial one. We are not prepared to hold that the Commissioner in making the order did some- thing which he....