ITTIGI VEERABHADRAPPA Vs. COMMISSIONER OF COMMERCIAL TAXES IN MYSORE BANGALORE

JUDGEMENT

(1.) The only question raised in this petition is whether or not it was competent for the Board of Revenue to transfer proceedings pending before it for restoration of review petition, which was dismissed for default, to the Commissioner of Commercial Taxes.

(2.) The matter arises in this way :-

(3.) It was urged before us by the learned Advocate appearing for the petitioner that the Board of Revenue could not transfer the said petition for disposal to the Commissioner of Commercial Taxes and the Commissioner of Commercial Taxes had no jurisdiction to deal with the same. In order to understand this contention it would be necessary to refer to the several Acts which had come into existence beginning from the Mysore Sales Tax Act, 1948, being Act No. 46 of 1948. Under the said Act 46 of 1948 the revisional powers against an order made by the Deputy Commissioner of Sales Tax lay to the Government and the Government could delegate its power to the Commissioner of Sales Tax. The Government in fact delegated its power to the said officer. Then came the Mysore Board of Revenue Act, 1955, being Act No. 7 of 1955. Section 4 of this Act inter alia provided that the Board shall exercise all appellate or revisional powers exercisable by the Commissioner of Sales Tax by or under any enactment or regulation or notification, order, scheme, rule, form or bye-law, under such enactment or regulation and for this purpose, all references in any such enactment, regulation, notification, order, scheme, rule, form or bye-law to the Commissioner of Sales Tax shall be construed as references to the Board. The result of this provision was that the Board of Revenue became vested with the revisional powers exercisable under the Mysore Sales Tax Act of 1948.