vs

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, despite functioning under the Inspector General of Police (Vigilance). The Court clarified that the Commissioner had validly delegated powers to the Sales Tax Officers as per Section 17 of the Act, and thus the High Court's ruling quashing the tax and penalty was incorrect. The appeal was allowed, reinstating the tax and penalty imposed by the Sales Tax Officer.