1962 (8) TMI 54

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....ay Sales Tax Act, 1953. That Act was in force till 1st October, 1957. On 1st October, 1957, Mysore Sales Tax Act, 1957, came into force. Under section 40(1) of the Mysore Sales Tax Act, 1957, the Bombay Sales Tax Act, 1953, as well as other enactments in force in the State were repealed, But the proviso to section 40(1) provides: "Provided that such repeal shall not affect- (a) the previous operation of the said enactments or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired. accrued or incurred under the said enactments; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any investigation. legal p....

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....55, 556 and 574 of 1962*, we have held that the "Commissioner" has been validly designated to take the place of the "Collector" appointed under the Bombay Sales Tax Act, 1953. We have also held that the substitution of the "Sales Tax Officer" by the "Commercial Tax Officer" was validly done. The question now is whether the "Commissioner" had competence to authorise the Assistant Commercial Tax Officer to discharge the functions of the Commercial Tax Officer to any extent. We may recapitulate that the obligation or the liability incurred under the Bombay Sales Tax Act continued to be in force in view of clause (b) to the proviso to section 40 (1) of the Mysore Sales Tax Act, 1957. Similarly any investigation. legal proceedings (including ....

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.... that the powers of the Sales Tax Officer appointed under the Bombay Sales Tax Act, 1953, have now Since reported as Krishnasa v. Commercial Tax Officer, Dharwar-III, Dharwar [1962] 13 S.T.C. 940. been transferred to the Assistant Commercial Tax Officers in respect of the dealers with a turnover not exceeding Rs. 1,00,000. The validity of the appointment of the Assistant Commercial Tax Officer by the State cannot be challenged in view of section 40(2)(b). They were appointed to discharge the functions arising under clauses (a) to (d) of the proviso to section 40(1) of that Act, The Commissioner had without doubt competence to delegate his powers to the Assistant Commercial Tax Officer who must now be deemed to be an officer appointed under ....