TaxTMI 
TaxTMI 
1999 (12) TMI 837
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....h Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as "the Adhiniyam") came into force on April 1, 1995. It is averred in the writ petition that as per the provisions of the new Act Commissioner of Commercial Tax, Madhya Pradesh has been empowered to make assessment in respect of an assessee, but in contravention of the provisions of the statute assessments are being made by the Assistant Commissioner of Commercial Tax (I), Khandwa, respondent No. 1, herein, and therefore, the initiation of the assessment proceedings by the respondent No. 1 is without jurisdiction. It is averred in the writ petition that the respondent No. 1 had undertaken to proceed against the petitioner for making assessments for the period from April 1, 1997 to ....
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....gical manner. 4.. To appreciate the rival submissions raised at the Bar it is apposite to refer to section 3 of the Adhiniyam which reads as under: "3. Taxing authorities and other officers.-(1) There may be appointed a person to be the Commissioner of Commercial Tax and the following category of officers to assist him, namely,- (a) Additional Commissioner of Commercial Tax; (b) Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Commercial Tax; (c) Deputy Commissioner or Additional Deputy Commissioner of Commercial Tax; (d) Additional Commissioner or Additional Assistant Commissioner of Commercial Tax; (e) Commercial Tax Officer or Additional Commercial Tax Officer; (f) Assistant Commercial ....
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....ot be delegated to an officer below the rank of a Deputy Commissioner of Commercial Tax." The learned counsel for the petitioner has given immense emphasis on the word "assist" to highlight that the officers who have been categorised in section 3(1)(a) to 3(1)(g) are only empowered to assist the Commissioner in the functioning of his duties and they cannot usurp the jurisdiction by proceeding with the assessment. Learned Senior Counsel for the petitioner while referring to section 46 has also commented that the word "assist" used in the said provision, even if accepted, such delegation would confine the realm of assistance and not beyond that. On a first flush the argument of learned Senior Counsel for the petitioner looks quite attracti....
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....rised under section 3(1) to carry out the assessment or reassessment or such other duties as may be delegated to them. In this context, I may profitably refer to the decision rendered in the case of Auliya Sahab Bismilla Sahab, Burhanpur v. Commissioner of Commercial Tax, M.P. (1997) 30 VKN 510 wherein this Court while interpreting the provisions under the M.P. General Sales Tax Act and the Rules framed thereunder came to hold as under: "4. Section 3 of the Act provides for taxing authorities and other officers and lays down that there may be appointed a person to be the Commissioner of Sales Tax and category of officers to assist him enumerated in clauses (a) to (h) of sub-section (1) of section 3 of the Act. The expression 'officers to....
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.... the Commissioner in section 30 of the Act." In view of the aforesaid, the first contention raised by Mr. Nema is without substance. 5.. Now to the second limb of the argument of the learned counsel for the petitioner. It is urged by him that it is incumbent on the Assistant Officer to proceed yearwise in a chronological manner so that the assessment proceedings are completed in methodical manner and it is not open to the Assistant Officer to take assessment proceedings pending. It is commented by Mr. Nema that such an exercise by the Assistant Officer not only exposes his arbitrariness and non-methodical working pattern which causes serious prejudice to the assessee. Though Mr. Nema advanced such a contention, he fairly stated that ther....