1988 (3) TMI 412

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.... (Commercial Taxes), Kurnool, in purported exercise of the powers vested in him under section 20 of the Act. The appellant executed certain works for the South Central Railways. On the turnover pertaining to supply of stone-ballast, for the assessment years 1979-80 and 1980-81, he sought exemption from payment of tax. His claim was rejected by the Commercial Tax Officer (Intelligence), Kurnool. He thereupon preferred appeals before the Appellate Deputy Commissioner (Commercial Taxes), Kurnool. Accepting the appellant's claims, the appeals were allowed by the Appellate Deputy Commissioner (Commercial Taxes), Kurnool, by his common order dated 23rd August, 1982. As already stated, the Commissioner, Commercial Taxes, Hyderabad, by his impug....

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....d therein in respect of any issue or question, which is the subject-matter of an appeal before, or which was decided on appeal by, the Appellate Tribunal under section 21. (3).................... (4).................... (5).................... (6).................... For the purpose of exercise of powers conferred under section 20 of the Act, rule 44-A of the Rules framed under the Act, enacted at the material time, ran thus: "44-A. For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of section 20 the authorities specified in column (1) of the Table below shall be deemed to be subordinate to the authority specified in the corresponding entry in column (2) thereof. Table --------....

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..... Under the amended rule, the Deputy Commissioners (Commercial Taxes) including the Appellate Deputy Commissioners were made subordinate to the Commissioner of Commercial Taxes, for the purpose of exercise of powers conferred under section 20 of the Act. The learned Government Pleader, however, submits that, at the time when the impugned order was passed by the Commissioner, he was holding additional charge of the post of the joint Commissioner (Commercial Taxes), Legal, and that the Commissioner must be, therefore, deemed to have exercised the powers of the joint Commissioner (Commercial Taxes), Legal. This submission is untenable. In the cause-title of the impugned order, it is stated that the order was passed by the Commissioner (Comm....