1980 (3) TMI 236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 44 of the M.P. General Sales Tax Act, 1958, hereinafter called the Act, the following question of law has been referred to this Court by the Board of Revenue at the instance of the Commissioner: "Whether, under the facts and circumstances of the case, the Tribunal was correct in holding that under rule 5 of the Madhya Pradesh General Sales Tax Rules, only the Sales Tax Officer is competent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uld have been made by the Sales Tax Officer and not by the Assistant Sales Tax Officer. The contention was not upheld by the Appellate Assistant Commissioner and the appeal was dismissed. Thereupon the assessee preferred a second appeal before the Board of Revenue. The Board held that, in view of the provisions of rule 5 of the Rules, the Assistant Sales Tax Officer was not competent to assess the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provisions of section 14. A copy of the order cancelling the licence shall be communicated to the licensee." In view of the aforesaid provisions, the Sales Tax Officer alone would have jurisdiction to assess the assessee. No provision was brought to our notice which conferred on the Assistant Sales Tax Officer powers of the Sales Tax Officer under rule 5 of the Rules. In our opinion, therefore,....