1955 (3) TMI 29

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....e alternative under Article 226 for issuance of an appropriate writ, direction or order and for quashing the orders of the respondents Nos. 1 and 2 dated 2nd December, 1954, and 30th June, 1954, res- pectively. The petitioners sold radio sets for the Patiala Electronic Industries Ltd., on commission basis. The assessing authority for Patiala Dis- trict acting under the Pepsu General Sales Tax O....

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...., 1954, against which they took a revision to the Financial Commissioner (Taxation), Pepsu, who dismissed it on the ground that it did not lie. Section 18 of the Ordinance recites the powers of the Commissioner to determine certain disputes including the question whether or not for purposes of the Ordinance any person or firm or any branch of depart- ment of any firm is a dealer or not. The ver....

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....to those cases only which have been decided by the Commissioner under clause (1) of section 21 and in no other case. The petitioners had moved the Financial Commissioner (Taxation) for revis- ing the order of the Commissioner that had been made by him in the exercise of the powers conferred by section 18. The Ordinance does not authorise the Financial Commissioner (Taxation) to revise the orders o....

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....ancial Commissioner (Taxation) stated, "Thus the question arises as to whether the petitioner is a dealer or not which shall be determined by your honour under section 18 of the Pepsu General Sales Tax Ordi- nance, 2006. Your petitioner's contention is that he is not a dealer and as such is not required to be registered as a dealer under section 7 of the said Ordinance and consequently no assessme....