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APPEALS NOS. 1541ST/IB OF 2005 AND 155/ST/IB OF 2005, DECIDED ON 28TH NOVEMBER, 2005. versus APPEALS NOS. 1541ST/IB OF 2005 AND 155/ST/IB OF 2005, DECIDED ON 28TH NOVEMBER, 2005.

Appellant's jurisdiction over the appointment of officers of Sections 30, 3, 6, 11 (2), 26, 33, 34 and 36 states that the Adjudicating Officer does not have jurisdiction to seek the various provisions of the Sales Tax Act, 1990 That the adjusting officer cannot do. Review violations of Sections 3, 6, 26, 33 and 34 of the Sales Tax Act 1990, as it does not have the power to admit violations of these provisions to the judge's authority to assign fines and additional tax law. Was. Under section 11 (2) and section 36 of the Sales Tax Act 1990, sales tax act 1990 related to tax assessment, additional tax receipt, penalty and money recovery error or any other violation. The rules made under or under it. In the present case the tax was paid on the basis of self assessment, where no registered person had paid tax on his supply or made small payment or claimed input tax credit or refund. H was not acceptable. , Section 11 (2), Sales Tax Act 1990 entitles the adjudicating officer to assess the sales tax actually payable by that person, plus additional tax under section 34 of the Sales Tax Act Fine. , 1990 Nonpayment or short payment or wrongful deduction of input tax, which together with the provisions of Income Tax Return Tax Returns or Provisions 3, 6, 7, 22, 23, 25 and 26 of the Income Tax Act. Section 11 and 2 (2) and Section 45 of the Sales Tax Act 1990, which the Adjudicating Officer obtained, suffered all such violations if any person did not pay tax in accordance with the provisions of the Sales Tax Act 1990 ? ask a advocate free from Harnai lawyer