2000 (9) TMI 1005

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....tion of tax and penalty amounting to Rs. 86,912 purported to have been done by the Sales Tax Officer, Vigilance, under section 16-D of the Orissa Sales Tax Act, 1947 at annexure 1 as well as the order of the Additional Commissioner of Sales Tax, Orissa, Cuttack, dated January 1, 2000 in Revision Case No. 1070/1999-2000 at annexure 2. 2.. Case of the petitioner is that it is a wholeseller of bis....

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....as he is an officer who is under the control of the I.G., Vigilance and has no power of making assessment. 3.. Counsel for the Revenue has produced before us the notification dated May 14, 1997 of the Commissioner of Commercial Taxes, Orissa, Cuttack, in which the Commissioner has delegated his powers and duties under section 16-AA and 16-D of the Act to the Sales Tax Officers and the Inspector....