In the presence of powers under section 45, 45A (4) and section 45A of section 31A of the 31 Tax Tax Act, 1990, the exercise of judicial powers by the Collector Validity Collector, exercises decision-making powers under section 45 of section 45. Can't Section 31A and Section (4) of the Sales Tax Act 1990 were different from those approved by the officers of Section 45A of the Sales Tax Act 1990, in the exercise of the powers under section 45 of the Sales Tax Act 1990 Had appeared. The first appellate authority, where no forum was mentioned in the Sales Tax Act 1990, could accept an order passed by the collector to the executive party, which was against the natural justice collector, who only laid his hand on the matter. Was. Judicial proceedings, clearly violating the provisions of Section 45 of the Sales Tax Act 1990, were held that the order was originally declared to be without jurisdiction and the reasons were vacant. By the Adelaide Tribunal
