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
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