Case Laws / Head Notes / Paras
Constitutional petition---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Show cause notice, validity of---Appointment of authorities---Powers/delegation of powers, validity of---Officer of Inland Revenue’---Definition and scope---Question before the High Court was whether Inland Revenue Officer was empowered to issue impugned show cause notices under S.11 of Sales Tax Act, 1990, and whether the Commissioner Inland Revenue was vested with the power and jurisdiction to delegate the powers conferred under the Act to subordinate officer/Inland Revenue Officer---Each officer necessarily had to have a specific designation in order to exercise the powers and functions under the Act---Expression ‘Officer Inland Revenue’ was, therefore, a general expressi...
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