TaxTMI 
TaxTMI 
2012 (7) TMI 742
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....d, a demand notice to the tune of Rs. 1982/- was directed to be issued. Against the said order, the non-applicant preferred an appeal before the Deputy Commissioner (Appeals) Sales Tax, Bilaspur. Therein, the contention of the non-applicant was that the first notice of tax assessment was issued by ASTO, Ward C, whereas the assessment has been done by the ASTO, Ward-B. There are no orders from competent authority to transfer the case from Ward-C to ward -B and therefore, the entire proceedings are without jurisdiction. The Deputy Commissioner (Appeals) held that the transfer of the case from Ward C to B was without jurisdiction. He mentioned that both the wards were in the same circle, therefore, assessment by any competent officer posted in the circle is within the rules but the cases should be transferred by the competent authority under section 31 of the Act. Resultantly, the case was remanded to the competent tax assessment officer as per law. 3. Thereagainst, the Revenue filed an appeal before the Board of Revenue (Tribunal) on the ground that the order of remand is unjustified in view of the provisions of law and the findings recorded in the appellate order. It was argued t....
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....On the other hand, Shri Dubey, learned counsel appearing for the non-applicant submits that the question of law, referred to this Court in the instant reference case, has already been answered by the High court of Madhya Pradesh, Indore Bench, in Auto Sales (Bombay) v. Commissioner of Sales Tax, M.P1. 7. Heard learned counsel appearing for the parties, perused the pleadings and documents appended thereto. 8. Section 31 of the Act, 1958 which was relevant at that point of time, reads as under: "31. Transfer of proceedings - (1) The Commissioner may transfer any proceeding or class of proceeding under any provision of this Act from himself to any person appointed under section 3 to assist him, and he may likewise transfer any such proceeding (including the proceeding already transferred under this sub section) from one such person appointed under section 3 to assist him to another such person or to himself. 2. Where any proceeding or class of proceedings is transferred, the person to whom such proceeding or class of proceeding is transferred, shall proceed to dispose it of as if it has been initiated by the said person, irrespective of the local limits of his juris....
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....s in such form in such manner for such period by such dates and to such authority as may be prescribed: xxx xxx xxx (3) If - (a) a dealer fails without sufficient cause to comply with the requirement of a notice issued under sub-section (1); or (b) a registered dealer fails without sufficient cause to pay the amount of tax in the manner prescribed under sub-section (2) of section 22 to furnish his return under sub-section (1) or revised return under sub-section (2) for any period in the manner and by the date prescribed thereunder or while furnishing the return fails to furnish alongwith the return, the proof of payment required by sub- section (1-A); or xxx xxx xxx" 14. The provisions of section 17(3) of the Act, 1958 may be invoked only when the dealer fails without any reasonable cause to comply with the requirements of a notice issued under sub-section (1) or the registered dealer fails to furnish its return or fails to pay the amount of tax in the manner prescribed under sub-section (2) of section 22 or furnish his return under sub- section (1) or revised return under sub-section (2) for any period. The Commissioner may, after giving proper opportunity of hearin....
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....ataka.) The statute in question requires the authority to act in accordance with the rules for variation of the conditions attached to the permit. In our view, it is not permissible to the State Government to purport to alter these conditions by issuing a notification under Section 67(1)(d) read with sub-clause (i) thereof." 19. In J & K Housing Board & Another v. Kunwar Sanjay Krishan Kaul & Others6, the Supreme Court reiterated the settled position, as aforestated and observed as under: "32. It is settled law that when any statutory provision provides a particular manner for doing a particular act, the said thing or act must be done in accordance with the manner prescribed therefor in the Act. Merely because the parties concerned were aware of the acquisition proceedings or served with individual notices does not make the position alter when the statute makes it very clear that all the procedures/modes have to be strictly complied with in the manner provided therein." 20. A Constitution Bench of the Supreme Court, in Delhi Transport Corporation v. D.T.C. Mazdoor Congress & Others7 laid down the principle of natural justice succinctly as under: "202..It is now w....