LexCOMMISSIONER OF SALES TAX, U.P. versus M/S GENERAL MANAGER, NORTH EASTERN RAILWAY, GORAKHPUR, ETC. ETC.
Open in Lexace · Ask the AI about this caseJudgment (excerpt)
A B COMMISSIONER OF SALES TAX, U.P. v. M/S GENERAL MANAGER, NORTH EASTERN RAILWAY, GORAKHPUR, ETC. ETC. JULY 14, 1994 [KULDIP SINGH AND YOGESHWAR DAYAL, JJ.] U.P. Sales Tax Act, 1948-U.P. Sales Tax Rules, 194/J-Rules 6 & 54--Assessment against North Eastern Railway-Application for reg;.stration C filed by its Chief Commercial Superintendent-Principal place of business declared as Gorakhput-Sales Tax return filed by Chief General Manager, .Gorakhput-Assessment made by Sales Tax Officer, Gorakhpur-Validity challengeri-Whether application for registration validly filed-Held, Ye.1"-Whether Sales Tax Officer at Gorakhpur had jurisdiction to make as- D sessment-Held, Yes. The North Eastern Railway sells, firewood, cigarettes, meals, vegetables and certain other articles at various stations. In the assessment year 1965-66, an application for registration under the U.P. Sales Tax Act, 1948 was filed by the Chier Commercial Superintendent, North Eastern E Railways, wherein the principal place or business was declared as Gorakl1pur. The sales tax return was, however, filed by the Chier General Manager, Gorakhpur on the basis or which assessment proceedings were held and sales tax Imposed. However the final revising authority held that the transactions In question had taken place outside the territorial juris- F diction or the Sales Tax Officer and, as such, the assessment orders were without jurisdiction. The High Court dismissed the revision filed against the order. It held that, although the headquarters or the North Eastern Railway were situated at Gorakhpur, and the General Manager, North Eastern Railway had his office there, the Sales Tax Officer, Gorakhpur could make the assessment only In case the General Manager had declared G Gorakhpur to be the principal place or business. In the present case there is no such declaration. Even if the registration application filed is treated as a declaration that cannot be taken to be the declaration by the General Manager, who is the assessee as it was filed by the Chier Commercial Superintendent. In view of this, and in the absence of any order by the H Commissioner under Rule 6(b) or Rule 81, the Sales Tax Officer, 584 COMMR. OFS.T. v. N.E. RLY. [KULD!PSINGH,J.] 585 Gorakhpur had no jurisdiction to make the assessment. This appeal by way of special leave petition has been filed against the judgment of the High Court. Allowing the appeal, this Court HELD : In the instant case the High Court fell Into patent error in interpreting the Rules. It cannot be disputed that the assessee in this case is the North Eastern Railway and the assessment made by the Sales Tax Officer can only be treated as one having been made against the North Eastern Railway. The Railway not being a natural entity, had to move the application for registration through one of its officers. Rule 54(1)(e) specifically states that the application for registration can also be made by any officer duly authorised by the head of the office. It is nobody's case A B c that the Chief Commercial superintendent who moved the application for registration was not authorised by the North Eastern Railway. The North Eastern Railway being an assessee any responsible officer could move an D application for registration on its behalf. An assessment order made against the North Eastern Railway _through any of its officers whether General Manager or Chief Commercial Superintendent or Controller of Stores has to be ordinarily treated as an assessment order against the North Eastern Railway. It has not been the case of the North Eastern E Railway at any stage that the officer of the railway who filed the registra- tion application and the officer in whose name the assessment order was passed had no authority to act on behalf of the North Eastern Railway. This Court is of the opinion that the application for registration was validly filed by the Chief Commercial Superintendent on behalf of the North Eastern Railway. In the application it was. specifically stated that the principal place of business was situated at Gorakhpur and as such, the Sales Tax Officer at Gorakhpur had the jurisdiction to deal with the matter. The Sales Tax Officer at Gorakhpur was fully justified in under- taking the assessment proceedings in respect of the North Eastern Railway F under the Act. [584-G-H, 589-A-C] G CIVIL APPELLATE JURISDICTION : Civil Appeal No. 3037 of 1980 etc. etc. From
Excerpt shown. Read the full judgment & AI analysis in Lexace.