TaxTMI 
TaxTMI 
2010 (3) TMI 1006
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....nder sub-section (2)(a) of section 30AA of the Gujarat Sales Tax Act, 1969 in absence of any order having been placed on record to show that the powers of the Commissioner of Sales Tax had actually been delegated to the Sales Tax Officer under section 30AA of the said Act? In the light of the limited controversy involved in the present appeal, with the consent of the learned advocates for the parties, the matter is taken up for final hearing today. The learned Assistant Government Pleader is directed to waive notice of admission. Since basic facts are not in dispute, it is not necessary to set out the facts in detail. The appellant herein was a registered dealer holding a valid registration under the provisions of the Gujarat Sales Ta....
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....powers under section 30AA of the Act are vested in the Commissioner of Sales Tax. The Sales Tax Officer could have exercised powers under section 30AA only if such powers had been delegated to him under section 27(6) of the Act. It was submitted that in absence of any such delegation of powers in favour of the Sales Tax Officer, the order cancelling registration was without jurisdiction and as such the Tribunal had erred in dismissing the appeal preferred by the appellant. It was submitted that the presumption drawn by the Tribunal that official acts are deemed to have been done properly is misconceived in absence of any such power being vested in the Sales Tax Officer. On the other hand, Ms. Maithili Mehta, learned Assistant Government ....
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....cified therein, the Commissioner shall, without prejudice to any penalty leviable on such dealer under this Act, cancel the certificate of registration of such dealer: Provided that notwithstanding the cancellation of a certificate of registration under this sub-section, the liability of the dealer shall continue in respect of any tax, penalty or interest for any period prior to the date of the order of the Commissioner cancelling the certificate of registration." On a plain reading of the aforesaid provision, it is apparent that the powers under section 30AA are vested in the Commissioner, Sales Tax. Section 27 of the Act makes provision for "sales tax authorities". Subsection (6) of section 27 provides that Deputy Commissioners, Ass....
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....the appellant has not been in a position to produce any special or general order showing that the Commissioner of Sales Tax has delegated such powers to Assistant Commissioners of Sales Tax or that there is no delegation of such powers to the Sales Tax Officer. The Tribunal held that in the circumstances, in absence of any special or general order passed by the Commissioner of Sales Tax delegating powers under section 30AA having been placed on record, when the Sales Tax Officer had passed the order under section 30AA, it was required to be presumed that he had the necessary jurisdiction, as official acts must be deemed to have been regularly performed. Insofar as raising the issue of jurisdiction for the first time before the Tribunal i....