1991 (4) TMI 392

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....rial used for job-work, that is, processing, bleaching and printing, was not liable to sales tax but from April 18, 1984, due to certain constitutional amendments and the amendments carried out by the State of Haryana in the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act"), the material used in the job-work became liable to sales tax with effect from April 1, 1987. The vires of the amended provisions of the Act have been upheld by the Supreme Court in Builders Association of India v. Union of India [1989] 73 STC 370. Accordingly, we are not concerned with the vires in this case. 2.. The Excise and Taxation Officer, Faridabad, who is the Assessing Authority, took up the case for assessment of sales tax in respect....

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....a for performing the duties of an Assessing Authority throughout the State of Haryana. 4.. A similar notification issued under the Punjab Act came up for consideration before a Division Bench of this Court in Devi Dass Gopal Krishan v. State of Punjab [1973] 31 STC 536 and the validity thereof was upheld by this Court. 5.. For the detailed reasons given in that decision, we find no error in the notification appointing Shri M.S. Hooda as the Assessing Authority (AES) to perform his duties throughout the State of Haryana. 6.. The next question arises that once the Excise and Taxation Officer-cum-Assessing Authority of the District had already started proceedings and were pending, could Shri M.S. Hooda initiate similar proceedings the....

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....essing Authority to Shri M.S. Hooda and, therefore, Shri Hooda could not issue notices for making assessment while the proceedings were pending before the District Assessing Authority. Accordingly, we record the following propositions of law: 1.. Under the Act, the District Excise and Taxation Officer-cumAssessing Authority would have jurisdiction to make the assessment; 2.. In case the State Government issues a notification in exercise of the powers conferred by section 3 and clause (a) of section 2 of the Act, the officer so appointed shall also have the jurisdiction to frame the assessment. 3.. In case any one of the aforesaid two officers starts the assessment proceedings, the other officer shall not be entitled to start the sa....