1983 (3) TMI 240

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....t under section 28(3) of the Act. On 21st August, 1978, the same officer has collected a sum of Rs. 10,464 from the petitioner as taxes due for the assessment years 1976-77 and 1977-78 and a sum of Rs. 5,000 as composition fee under section 31 of the Act. In this petition under article 226 of the Constitution, the petitioner has challenged the order made by the ACTO on 16th August, 1978 (exhibit A). 2.. The petitioner claims that the ACTO was not authorised by law to search his premises and seize the documents, levy taxes, collect composition fee. Elaborating this, the petitioner contends that an "Additional" Assistant Commercial Tax Officer is not an Assistant Commercial Tax Officer authorised by the Act. 3.. At the hearing, the peti....

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....icers are appointed to attend to extra or additional work of an office that cannot be performed by the incumbent of that office. In law the position of an additional officer is that of the very officer that holds the office. In this view, an Additional Assistant Commercial Tax Officer will also be an Assistant Commercial Tax Officer of the area or class of dealers, if authorised by the Commissioner under section 3B(3)(a) of the Act. 8.. The power to appoint an Assistant Commercial Tax Officer comprehends in itself the power to appoint the Additional Assistant Commercial Tax Officer also. 9.. On any legal principles, it is difficult to hold that an Additional Assistant Commercial Tax Officer is not an Assistant Commercial Tax Officer. ....