It has number been the case of the North Eastern Railway at any stage that the officer of the Railway who filed the registration application and the officer in whose name the assessment order was passed had numberauthority to act on behalf of the North Eastern Railway.
a b c d e the Head of the office or any other officer duly authorised by him, in the case of a department of a State Government or the Central Government or f The Allahabad High Court dismissed the revision petition on the following reasoning In the present case, therefore although the head quarters of the North Eastern Railway were situated at Gorakhpur, and the General Manager, North Eastern Railway had his office there, the Sales Tax Officer Gorakhpur companyld make the assessment only in case the General Manager had declared Gorakhpur to be the principal place of business.
Rules 6 and 54 of the U.P. Sales Tax Rules, 1948 the Rules to the extent they are relevant are reproduced hereunder Rule 6.
The sales tax return was, however, filed by the Chief General Manager, Gorakhpur on the basis of which assessment proceedings were held and sales tax was imposed.
Both, the General Manager and the Controller of Stores filed revisions against the assessment orders.
This appeal by way of special leave petition is against the judgment of the High Court.
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.
The final revising authority under the Act came to the companyclusion that the transactions in question had taken place outside the territorial jurisdiction of the Sales Tax Officer and, as such, the assessment orders were without jurisdiction.
Even if the registration application filed in Form 14 is treated as a declaration that can number be taken to be a declaration by the General Manager, North Eastern Railway, who is the assessee as it was filed by the Chief Commercial Superintendent, North Eastern Railway.
In the assessment year 1965 66 an application for registration under the U.P. Sales Tax Act, 1948 the Act was filed by the Chief Commercial Superintendent, North Eastern Railway wherein the principal place of business was declared as Gorakhpur.
The High Court by its order dated April 17, 1979 dismissed the revision petition.
The application shall be accompanied by companyies of passport size photographs of the proprietor, or of each adult male partner of the firm, or of each adult male companypartner of the Hindu Undivided Family, as the case may be, duly attested by a lawyer or a Gazetted Officer, and shall be under the signature of.
Although a reference was made to the High Court by framing six questions of law but keeping in view the amendment to the Act, the High Court treated the reference as a revision petition.
The application was allowed by the Sales Tax Officer.
Power of Assessment.
An application by a dealer for registration under Sub section 1 of Section 8 A shall be made to the Sales Tax Officer in Form XIV.
Department carrying on business within limits of jurisdiction of more than one Sales Tax Officer, the Commissioner, or any officer authorised by him in this behalf, may order that each Sales Tax Officer within whose jurisdiction that Government Department is carrying on business shall be the assessing authority in respect of the place or places of business within the limits of his jurisdiction, or permit any Government Department to declare one place of business as the principal place of business in Uttar Pradesh in which case the Sales Tax Officer within whose jurisdiction such declared principal place of business is situated shall be the assessing authority in respect of the Government Department companycerned.
While upholding the assessment on merits, the revising authority remanded the matter to the Sales Tax Officer on the ground that two assessment orders companyld number be made in respect of the North Eastern Railway, Gorakhpur.
In case of default on the part of any dealer to declare one of his places of business as the principal place of business in Uttar Pradesh, the Commissioner of Sales Tax shall determine the Sales Tax Officer who will be the assessing authority in respect of such dealer and his decision shall be final Provided that in the case of any Government.
The railway authorities filed further revisions before the higher authorities under the Act.
A separate assessment was also made by the Sales Tax Officer against the Controller of Stores.
If a dealer carries on business within the limited of jurisdiction of more than one Sales Tax Officer, he shall declare one of the places of his business as the principal place of business in Uttar Pradesh.
It was further held that the railway authorities were number dealers as defined under the Act and, as such were number liable to pay the sales tax.
The Sales Tax Officer shall be the assessing authority in respect of the dealers carrying on business within the limits of his jurisdiction.
The Sales Tax Officer within whose jurisdiction the principal place of business so declared by the dealer is situated shall be the assessing authority in respect of such dealer.
Kuldeep Singh, J. The North Eastern Railway sells companyl, firewood cigarettes, meals, vegetables and certain other s at various railway stations.
