1993 (11) TMI 208

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....xes Officer, Circle 'A' had no jurisdiction to pass the assessment order in respect of the dealer whose turnover is less than Rs. 7 lakhs?" 2.. The assessment in this case was framed by the Commercial Taxes Officer, A Circle, Jaipur, and the gross turnover was determined at Rs. 6,50,961 under the Central Sales Tax Act, 1956. An appeal was filed against the assessment order dated October 31, 1977, in which the Deputy Commissioner (Appeals) found that the file was always with the Commercial Taxes Officer and the assessee was assessed previously by the Commercial Taxes Officer and a notice for the year 1974-75 was issued by the Commercial Taxes Officer fixing the date as May 14, 1976. The Assistant Commercial Taxes Officer in charge of Ward....

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....an Assistant Commercial Taxes Officer. Rule 4 provides that where there are more than one Commercial Taxes Officer in a circle their respective jurisdiction and the distribution of business amongst them shall be such as may be fixed by the Commissioner. Under the scheme of the Act as well as the Rules framed thereunder it is clear that there can be an assessing authority in respect of a dealer and if there are more than one Commercial Taxes Officer having the jurisdiction over the dealer, then the Commissioner has to fix their respective jurisdiction and distribute the business among them. In the light of rule 4, it has therefore to be seen as to whether the Assistant Commercial Taxes Officer was having the jurisdiction or the Commercial Ta....

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....her than the authority before whom the return was submitted or who had issued the notice. It would be evident that under the provisions of the Rajasthan Sales Tax Act the jurisdiction has been conferred upon the Commercial Taxes Officer of Special Circle if the turnover of a particular dealer exceeds the limit prescribed in the said notification in the assessment year mentioned therein. In the case of evasion of tax also a separate notification is issued and when there is detection of case of evasion of tax then the anti-evasion authorities will have the jurisdiction. There is no notification in respect of the powers of the Commercial Taxes Officer which precludes him from making the assessment in respect of the turnover which is within the....