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AMIT BAJAJ ADVOCATE (ADVOCATE)     19 August 2010

A big flaw and mistake in Punjab VAT Act 2005

A big Flaw and Mistake in The Punjab VAT Act 2005

 

There are many sections under the Punjab VAT Act where the word Designated officers is used. Many  powers under the Punjab VAT Act 2005 like of assessments, of levying penalties etc have been conferred on the Designated Officers. These Designated officers are appointed and conferred powers upon under section 3 of Punjab VAT Act 2005. Wherein the state govt has been authorised to confer various powers under the Punjab VAT Act 2005 on the different officials and allow them to act as designated officers under various sections of the PVAT Act 2005 by issuing a notification to that effect.
The following notification was issued by the Punjab Govt u/s 3 of Punjab Vat  ordinance 2005  delegating powers to the various officials authorising them to act as designated officers under various sections of Punjab VAT ordinance 2005.(This notification is available at the official website of the Excise and Taxation Department Punjab.)
NOTIFICATION NO. 5
 

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE & TAXATION
(Excise & Taxation II Branch)

 

Notification

 
The 31st, March, 2005
 
No. S.O. 14/P.O.5/2005/S.3./2005. In exercise of the powers conferred by sub section (1) and (2) of section 3 of the Punjab Value Added Tax ordinance, 2005 (Punjab Ordinance No. 5 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to appoint the following officers mentioned in columan 2 of the Schedule given below to assist the Commissioner and is further pleased to confer upon them, the powers specified under column 3 to be exercised within jurisdiction specified in column 4 of the said Schedule, namely :-

SCHEDULE
Sr.No.
Designation of Officer
Extent of Power
Area of Jurisdiction
1
2
3
4
1.
Additional Excise & Taxation Commissioner, Punjab. To act as designated officer under section 65 of the said Ordinance. Whole of the State of Punjab
2.
Joint Excise & Taxation Commissioner, Punjab To act as a designated officer under section 46, 47, 49, 66 and 74 of the said Ordinance. Whole of the state of Punjab
3.
Deputy Excise & Taxation Commissioner, Administrator, Punjab To act as a designated officer under section 28, 39, 46, 47 and 66 of the said Ordinance. The division to which posted
4.
Deputy Excise & Taxation Commissioner, Punjab. (Appeal) To act as Appellate Authority under section 62 the said Ordinance Whole of the State of Punjab.
5.
Joint Director (Enforcement) cum Deputy Excise & Taxation Commissioner (Intelligence), Punjab To act as designated officer under section 39, 46, 47, 66 and 74 of the said Ordinance. Whole of the State of Punjab.
6.
Assistant Excise & Taxation Commissioner To act as designated officer under section 11, 13, 14, 26, 27, 28, 29, 30, 31, 38, 39, 40, 46, 47, 48, 49, 51, 54, 56, 65, 66, 77 and 83 of the said Ordinance. The district to which posted.
7.
Assistant Excise & Taxation Commissioner (Mobile Wing) To act as designated officer under section 39, 40, 46, 47, 49, 51 and 66 of the said Ordinance As specified by the Commissioner.
8.
Excise & Taxation Officers To act as designated officer under section 11, 13, 14, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 39, 40, 46, 47, 48, 49, 51, 54, 56, 66, 76, 77 and 83 of the said Ordinance. The district to which Posted.
9.
Excise & Taxation Officer (Mobile Wing) To act designated officer under section 39, 40, 46, 47, 51 and 66 of the said Ordinance. As specified by the Commissioner.

 
MUKUL JOSHI
Financial Commissioner, Taxation and
Secretary of Government of Punjab,
Department of Excise & Taxation.
 
 The VAT ordinance came to an end after the enactment of PVAT Act 2005 and was specifically repealed u/s 94 of Punjab VAT Act 2005. Hence the notification issued therein also come to an end with the end of ordinance
The above said notification was issued under The Punjab VAT ordinance 2005 but no such notification has been issued under the Punjab VAT Act 2005 after the ordianance came to an end.

In my view such notification was also required to be issued under Punjab VAT Act 2005 so as to appoint and give powers of designated officer to the various officials under various sections of the Punjab VAT act 2005. But no such notification has been seemingly issued under the Punjab VAT Act 2005 as no such notification is available either on the official website of the Department nor such notification is publicaly available anywhere.
 
In the absence of such notification under the Punjab VAT Act 2005 there is a big question mark on the powers of the deprtment officials acting under Punjab VAT Act 2005  as designated officers and exercising powers under the sections mentioned in the abovesaid notification . If no such notification has been issued (which seemingly has not been issued till date), it creates a big flaw and mistake under the Punjab VAT Act 2005 and it may render all the actions of the various officials (so called designated officers) acting under the various sections of Punjab VAT Act 2005 mentioned in  the above said notification, as illegal.
 
Please Note: The views expressed are my personal views and based upon my research and study.
 
 
Author: Amit Bajaj Advocate
Email: amitbajajadvocate@hotmail.com
Webpage: https://amitbajajadvocate.blogspot.com


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 1 Replies

Nipesh Garg (Practice)     12 April 2011

Kindly See Section 92(2)(b)
 
all rules made and notification issued under the provisions of the repealed Act and/or rules made thereunder and in force on the date of the commencement of this Act, shall remain in force, unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of this Act or the rules made and notifications issued thereunder;
 
 
Please Note: The views expressed are my personal views and based upon my research and study

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