Madhya Pradesh Court May 1970 Judgments
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Manji Bhimji Parmar Vs. the Assistant Sales Tax Officer and ors.
Court: Madhya Pradesh
Decided on: May-02-1970
Reported in: 1970MPLJ697; [1971]27STC321(MP)
ORDERBishambhar Dayal, C.J. 1. This is a petition by Messrs Manji Bhimji, railway contractors. Under a contract with the railway they constructed two bridges in Madhya Pradesh. Subsequently they were served with a notice on 27th July, 1966, as to why they should not be assessed to purchase tax under Section 7 of the M.P. General Sales Tax Act. The notice had been given by the Assistant Sales Tax Officer, Rewa. After hearing the petitioner the same officer assessed purchase tax on a turnover of Rs. 5,10,000 after allowing a deduction of Rs. 40,000. The total tax assessed was Rs. 26,200. This petition has been filed against that demand and the point stressed by the learned counsel for the applicant is that the Assistant Sales Tax Officer had no jurisdiction to assess purchase tax. The power to assess tax under the Act is given to the Commissioner (section 30) and he has authority to delegate the same to his subordinates. Under Rule 68 of the M.P. General Sales Tax Rules the Commissioner ...
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