1982 (1) TMI 54

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....61 dated August 30, 1961 (produced as Ex. P-5 in O.P. No. 3369/80 and as Ex. P.2 in O.P. No. 1299/78). It is by virtue of this notification that the 1st respondent, the IAC (Special), Kottayam, assumed power to make an assessment upon the assessee. The assessee was assessed for the year 1972-73 under s. 35 pursuant to notice issued on March 16, 1977. For the year 1974-75, the assessment was made under s. 18 pursuant to a notice dated November 5, 1979, issued under S. 17. The complaint of the assessee is that the 1st respondent was not competent to make the assessment, for, he had no proper authority under the Act to exercise that power. It is contended by the assessee that the notification under which the assessment has been made is ultra v....

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....ties under the Act are those mentioned under sub-s. (1). Sub-s. (2) says that these authorities shall be appointed by the Government. Their powers and duties shall be specified by the Government. Sub-section (3) empowers the Government to authorise any officer other than an authority mentioned under sub-s. (1) to perform such powers and duties as the Government may notify. Sub-section (3) is meant to empower an officer other than an authority. Sub-section (2), on the other hand, refers to the functions of an authority appointed by the Government. The impugned notification has been issued by virtue of the power under subs. (2) as well as under sub-s. (3). The argument is, as I stated earlier, that the 1st respondent in O.P. No. 3369/80 (the ....

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.... as the powers of an Agrl. ITO. The district in which he shall function as an authority is mentioned in col. (4). Accordingly, under the notification, the 1st respondent in O.P. No. 3369/80 (the respondent in O.P. No. 1299/78) assumed the powers of an ITO and made the assessments in question. Section 15 is clear in terms. The Government have the power to appoint any person as an authority. The Government may appoint person who is one of the officers in the department to the office of an authority. There is nothing in the section which prohibits such additional appointment being made in favour of the same person. An IAC can at once function as an Asst. Commissioner and exercise the powers of the authority specified in the notification. Th....