1989 (8) TMI 316

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....uthority, Ludhiana, filed a revision petition under section 21(3) of the Punjab General Sales Tax Act, 1948 (for short, "the Act") on behalf of the State of Punjab against the order of the Joint Excise and Taxation Commissioner, Punjab exercising the powers of the Commissioner, dated 22nd June, 1976. The Presiding Officer, Sales Tax Tribunal, Punjab dismissed the revision petition as incompetent. ....

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....b without any express authority. There was no provision in the Act clothing the Assistant Excise and Taxation Officer with the power to file an appeal on behalf of the State Government. The Department had not been able to produce any document before the Presiding Officer indicating that the Government had authorised the Assistant Excise and Taxation Officer to file revision petition on its behalf.....

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.... taking suo motu action under section 21(1) of the Punjab General Sales Tax Act, 1948. In such cases, they should resort to legal action by challenging the appellate order before the Sales Tax Tribunal in appeal in time, but most often they do not take timely action, with the result that the appeal before the Tribunal becomes barred by time and then approach this office for taking suo motu action ....

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....rs which were detrimental to the interests of the Revenue. Mr. Brar also referred to rule 55 of the Punjab General Sales Tax Rules to contend that the Assistant Excise and Taxation Officer assists the Excise and Taxation Commissioner in the discharge of his duties and as such he is competent to file the appeal. This argument is also untenable. No express authority by the Excise and Taxation Commis....