Law: Sales Tax Act, 1990

Section: 30,31

(a) Sales Tax Act (VII of 1990)--- ----Ss. 30 & 31---Scheme of administrative tax governance under the Sales Tax Act, 1990---Specific nature of jurisdiction of sales tax officers under the Sales Tax Act, 1990---Section 30 of the Sales Tax Act, 1990 provided a list of officers of Sales Tax (or Inland Revenue) who were appointed by the Federal Board of Revenue in relation to any area, person or class of persons----Officers mentioned in S. 30 had a specific jurisdiction co-related to an area or person or class of persons and such specific nature of jurisdiction was reaffirmed in S. 31 of the Sales Tax Act, 1990 where an officer of Inland Revenue was under an obligation to exercise such powers and discharge such duties as were conferred or imposed on him under the Sales Tax Act, 1990---In order to achieve an architecture of effective tax governance in the country, officers of the Inland Revenue had been assigned specific jurisdictions based on area or person or class of persons and they could only operate within the said specified domain and even though the officers enjoy a generic nomenclature such as, "Commissioner of Inland Revenue", but they exercised power only within their delineated sphere permitted under the Act---Specific circle of power assigned to each officer went to the root of effective tax governance under the Sale Tax Act, 1990---Structure of governance under Ss. 30 & 31 of the Sales Tax Act, 1990 had to be strictly followed. (b) Sales Tax Act (VII of 1990)--- ----Ss. 47, 30 & 31---Reference to High Court---Persons authorized to file sales tax reference to High Court---Nature of jurisdiction of Commissioner under S. 47(1) of the sales Tax Act, 1990---Scope---Contention of taxpayer was that person who signed the reference, inter alia, at the time of filing of present reference, was no longer the Commissioner Inland Revenue, and was not the Commissioner exercising jurisdiction over the case of the taxpayer---Held, that S.47(1) of the Sales Tax Act, 1990 authorized a "Commissioner" to prefer an application/reference against the order of the Appellate Tribunal before the High Court and it also authorized the said "Commissioner" to delegate…

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