2015 (3) TMI 522

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....ner is having objection to the impugned order passed by the first respondent revising the original assessment order passed by the second respondent as the first respondent is subordinate to the second respondent. The order suffers from serious jurisdictional flaw as it has been passed by the first respondent, who is inferior in official rank to that of the second respondent. Learned counsel drew the attention of this Court to the provisions of Section 22(2) and 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as Act ). 4. In reply, the learned Additional Government Pleader (Taxes) submitted that when both authorities have got concurrent jurisdiction, it cannot be said that the order passed by the first respon....

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....nctions within such local limits as the Government or any authority or officer empowered in this behalf, may assign to them. 5. In reply, learned counsel for the petitioner submitted that there is no dispute with regard to the fact that both the respondents have got concurrent jurisdiction. However, once an order has been passed by the superior officer, the officer, lower in rank, cannot decide the application under Section 27 of the Act with regard to escape turn over. Learned counsel also relied on the judgment of the Allahabad High court in Commissioner of Sales Tax vs. Kumar Brothers [1983 (52) STC 340 (All)] and the judgment of the Delhi High Court in Valvoline Cummins Limited vs. Deputy Commissioner of Income Tax and another [2008 ....

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....he issue of 'concurrent' jurisdiction between the Additional Commissioner and the Deputy Commissioner, learned counsel for the assessee relied upon a decision of the Calcutta High Court in Berger Paints India Limited and Ors. v. Assistant Commissioner of Income Tax and Ors. MANU/WB/0279/2000 : [2000] 246ITR133 (Cal). The Calcutta High Court had explained the meaning of the expression 'concurrent' to mean two authorities having equal powers to deal with a situation but the same work cannot be divided between them. This is what the Calcutta High Court had to say: Concurrent jurisdiction means a sub-ordinate authority can deal with the matter equally with any superior authority in its entirety so that either one of such juri....