Sales Tax Officers And Ors vs Dutta Traders

The Supreme Court held that the Sales Tax Officer (Vigilance) was competent to assess and recover tax under Section 16-D of the Orissa Sales Tax Act, 1947, as the Commissioner had delegated such powers to him via notification under Section 17 of the Act. The Court found that the High Court erred in quashing the assessment on the grounds of jurisdiction, affirming that the delegation of powers was valid and within the framework of the law. Consequently, the appeal was allowed, reinstating the tax and penalty imposed on the respondent.