TaxTMI 
TaxTMI 
2024 (2) TMI 293
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.... Officer has no power under Section 67 of the West Bengal Value Added Tax Act, 2003 (hereinafter referred to "VAT Act") to exercise the powers under Section 67 of the VAT Act. The reasons given by the learned Single Judge in the impugned judgment to come to the aforesaid conclusion of lack of powers of the Sales Tax Officer, is that there is no order of the Commissioner in writing conferring power upon a Sales Tax Officer under Section 3(4) of the VAT Act. 3. Learned counsel for the State refers to the provisions of Sections 3, 6(1)/(2), 67 (1) of the VAT Act, Clause 1(d) of the Notification No.792-F.T. dated 31.03.2005 issued by the State Government under Section 6(1) of the VAT Act and Rule 2 (1)(j) of the West Bengal Sales Tax Rules, 1995. He submits that power has been conferred under Section 6(1) read with Clause 1(d) of the Notification dated 31.03.2005 and Rule 2(1)(j) of the Rules, 1995, to exercise the powers under Section 67 of the VAT Act. Under the circumstances, since specifically power has been conferred upon a Sales Tax Officer to exercise the powers under Section 67 of the VAT Act, therefore, no delegation of power by the Commissioner is required. He submits that t....
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....sub-section (2) of section 6 respectively; or (b) transfer any case or matter from a Special Commissioner competent to deal with the same to another Special Commissioner so competent; or (c) transfer any case or matter from an Additional Commissioner competent to deal with the same to another Additional Commissioner so competent; or (d) transfer any case or matter from any person appointed under section 6 competent to deal with the same to another person appointed under that section so competent. (4) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by an order in wiring, delegate any of his powers under this Act except those under sub-section (13) of section 93. (5) Any person appointed as the Commissioner under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner." "Section 6. Other persons appointed to assist the Commissioner. - (1) The State Government may appoint such o....
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....e in the form of electronic record, or any computer or electronic media, seized under this section for a period exceeding one year from the date of the seizure unless he states the reason in writing therefor and obtains sanction of the Commissioner in writing in respect thereof." "Notification No.792-F.T., dated 31.03.2005 In exercise of the power conferred by sub-section (1) of section 6 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) (hereinafter referred to as the said Act), the Governor is pleased hereby (1) to appoint the following persons to assist the Commissioner of Sales Tax for carrying out the purposes of the said Act, - (a) Senior Joint Commissioners of Commercial Taxes as referred to in clause (qa) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995, as Senior Joint Commissioners of Sales Act; (b) Joint Commissioners of Commercial Taxes as referred to in clause (g) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995, as Joint Commissioners of Sales Tax; (c) Deputy Commissioners of Commercial Taxes as referred to in clause (k) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995, as D....
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....er confers by the VAT Act upon the Commissioner or delegation of any of the powers by the Commissioner. Therefore, Section 3 of the VAT Act has no relevance with respect to the controversy involved in the present appeal. 7. Sub-Section (1) of Section 6 of the VAT Act confers power upon the State Government to appoint such persons to assist the Commissioner as it thinks fit. The State Government has issued a Notification No.792-F.T. dated 31.03.2005 in exercise of powers confered under sub-Section (1) of Section 6 of the VAT Act. By Clause 1(d) of the aforesaid Notification dated 31.03.2005, Commercial Tax Officers as referred to in Clause (j) of sub-Rule (1) of Rule 2 of the West Bengal Sales Tax Rules, 1995 as Sales Tax Officers have been appointed for carrying out purposes of the Act. Thus Commercial Tax Officers/Sales Tax Officers have been appointed by the State Government to exercise power under Section 67 of the VAT Act and the West Bengal Value Added Tax Rules, 2005. Rule 2(1)(j) of the West Bengal Sales Tax Rules, 1995 defines the words "Commercial Tax Officer" to mean the person appointed by that designation by the State Government under sub-Section (1) of Section 3 to as....