TaxTMI 
TaxTMI 
1986 (12) TMI 347
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....ised under section 46 of the Delhi Sales Tax Act, 1975 (hereinafter for the sake of brevity called "the Act"). The petitioner is a company registered under the Companies Act, 1956, and it has its registered office at A-4, Kalindi, New Delhi. The petitioner is registered with the respondents as a registered dealer. The petitioner deals in the manufacture and sale of various goods enumerated in section 14(4) of the Central Sales Tax Act, 1956, under the expression "iron and steel". The assessing authority for the years 1978-79, 1979-80 and 1980-81 raised demands against the petitioner in the amounts of Rs. 3,12,668, Rs. 3,98,140 and Rs. 4,76,652 respectively. These demands include the interest levied by the assessing authority under section ....
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....1) Any person aggrieved by any order, not being an order mentioned in section 44 passed under this Act or the rules made thereunder, may appeal to the prescribed authority: Provided that where an order, not being an order mentioned in section 44 or made under section 47 is passed by the Commissioner, the person aggrieved may appeal therefrom to the Appellate Tribunal. (2) The Commissioner or any person aggrieved by an order passed in appeal by the prescribed authority may appeal to the Appellate Tribunal against such order." Section 44 enumerates the orders which are not appealable. Section 45 deals with the statement of case to the High Court. Section 46 gives power to the Commissioner to revise the orders prejudicial to Revenue. This s....
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....issioner who could have appealed against the order of the Additional Commissioner to the Appellate Tribunal and he not having exercised that right he cannot revise the order of the Additional Commissioner under section 46 of the Act, and (ii) that section 43(1) confers the right on a person aggrieved by any order to appeal to the prescribed authority and rule 35 prescribes the authorities to which the appeal shall lie and that the Additional Commissioner exercises the power of the appellate authority under rule 35 and, therefore, the Additional Commissioner as the appellate authority could not be said to be an authority appointed under section 9(2) to assist the Commissioner within the meaning of the expression "appointed under subsection (....
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....peal shall lie under section 43. Section 9(2) states that the Administrator shall appoint a Commissioner and to assist the Commissioner in the execution of his functions under the Act the Administrator may appoint as many Additional Commissioners of Sales Tax, Sales Tax Officers and such other persons with such designations as he may think necessary. The scheme of the Act is clearly that the Commissioner is to head the sales tax department and the Additional Commissioner of Sales Tax and other officers appointed under section 9(2) are to assist him in the execution of his functions. Section 43(1) gives the right of appeal and also provides that the appeal shall lie to the prescribed authority. Rule 35 prescribes that an appeal under sub-sec....
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....a Sales Tax Act, 1957, has a provision (section 22-A) similar to section 46 of the Act. The said section came up for interpretation before a Full Bench of the Karnataka High Court in the case of Mohamed Samiullah v. Commissioner of Commercial Taxes [1986] 61 STC 107. Mr. Puttaswamy, J., speaking for the Full Bench, held as under: "An 'appellate authority' under the Act cannot exist without an officer holding that post. The officer holding the post of an appellate authority cannot be treated as different from the appellate authority itself. If the officer is subordinate, then that officer holding the post, whether it be appellate or original, must necessarily be subordinate to the Commissioner. In that context, the appellate authority has t....