Monday 15 January 2018

HC : Upholds Joint Commissioner's revisional powers under UP Trade Tax, no separate authorization required

HC holds that Joint Commissioner (Executive) (JC) is empowered to exercise revisional powers comprised under Section 10­B of U.P. Trade Tax Act 1948; Rejects assessee’s plea that no notification has been issued by State Government conferring such authority, acts and decisions of JC cannot be validated or saved by application of “de facto” doctrine, hence exercise of power by JC was invalid, liable to be viewed as a mere usurper of office; Observes, a careful reading of Section 10B clearly establish that initially the provision empowered the Commissioner or such other officer not below the rank of Deputy Commissioner to exercise powers of revision and later words “Deputy Commissioner” was substituted by words “Joint Commissioner”; States, fact that Commissioner did not require separate authorisation by State Government or a notification/authorization is evident from a plain construct of Section 10­B and once Section 2(b) mandates recognition and inclusion of Joint Commissioner in expression “Commissioner”, there is, no requirement of separate authorisation/notification of conferment of such authority; Remarks,  “The classification or the description of different categories in the Rules framed under the 1948 Act clearly can neither control nor be determinative of the authority which may exercise powers under Section 10­B”, accordingly, dismisses assessee’s revision petitions : Allahabad HC

No comments:

HC upholds validity of provisions restricting ITC where supplies are taxed under RCM

  This Tax Alert summarizes a recent judgement of the Delhi High Court (HC) [1] dealing with the issue of denial of input tax credit (ITC) ...