Law: Income Tax Act, 1922

Section: 2,2(7)

(Income-tax Act (XI of 1922)]......S 2(7) [as amended by Finance Act, 1963] and Sales Tax Act (III of 1951), S. 5(1)-"Examining Officer"-Held, empowered to perform duties of Income-tax Officer which also includes his duty to act as Sales Tax Officer. ORDER A. S. CHOWDHURY, J.-In this case the Income-tax Appellate Tribunal, Dacca Bench, Dacca, has referred the following question for our opinion :- "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a person appointed to be an Examining Officer under the Income-tax Act, 1922 is also a Sales Tax Officer under section 5(1) of the Sales Tax Act, 1951 ?" In this case six applications were filed by the assessee concerned challenging the order passed by the Tribunal in Sales Tax Appeal No. 140 of 1964-65 on 25-1-68. The decision in this appeal was followed by 5 other cases and the point of law involved being the same, they all applied for a reference to this Court. The Tribunal having been satisfied that a question of law arises out of the said orders, referred the question quoted at the outset for our opinion. The question raised by the assessee is that the Sales Tax Act, 1951 visualised an Income-tax Officer under the Income-tax Act as it was then in force to be a Sales Tax Officer. By a subsequent amendment of the Income-tax Act, Examining Officers were also included in the definition of the Income-tax Officer as given in the Income-tax Act. It is therefore, argued that Examining Officers were not entitled to make the assessments under reference. Section 5(l) of the Sales Tax Act reads as follows :-- "5(2). Every Commissioner of Income-tax, Appellate Assistant Commissioner of Income-tax, Inspecting Assistant Commissioner of Income-tax and Income-tax officer shall exercise the powers of a Commissioner of Sales Tax, Appellate Assistant Commissioner of Sales Tax, Inspecting Assistant Commissioner of Sales Tax and Sales Tax Officer, respectively, under this Act and in relation to the same area and cases as he exercises under the Income-tax Act, 1922." It will, therefore, be seen that an Income-tax Officer and others named in subsection (1) of section 5 just quoted above is…

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