(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) After hearing the learned counsel for the parties, we direct the respondent No.1 to file a supplementary affidavit disclosing the order under Section 45 of the Gujarat Value Added Tax Act, 2003, which is the subject matter of this writ-application.
As it appears from the original file produced before us that the purported order was passed by an Assistant Commissioner and not the Commissioner as contemplated under Section 45 of the Act, the respondent No.1 will also disclose whether the exercise of powers under Section 45 of the Act can be delegated to an Assistant Commissioner under the provision of the Act and if so, will also annex the specific order that was passed by him for exercise of authority under Section 45 of the Act in this case.
Let such supplementary affidavit be given by Wednesday next and copy of the same should be served upon the learned advocate for the petitioner by that date.
Let the matter appear on February 17, 2012.
(Bhaskar Bhattacharya, Acting C.J.) (J.B.
Pardiwala, J.) Aakar Top