THE BENGAL FINANCE (SALES TAX) (DELHI VALIDATION OF APPOINTMENTS AND PROCEEDINGS) ACT, 1971

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The Bengal Finance (Sales Tax) (Delhi Validation of Appointments And Proceedings) Act, 1971 was enacted on June 23, 1971 in order to settle the sanctity of appointments of some of the officials as per the provisions of the Bengal Finance (Sales Tax) Act, 1941 that was implemented in the Delhi Union Territory as well as to legalize the methods that were adopted by such officials in the 1941 enactment along with the Central Sales Tax Act, 1956. According to the provisions of the enactment and administrator is the person who administers the Delhi Union Territory who is entrusted such duty by the Hon’ble President of India while exercising his power under Article 239 of the Indian Constitution. The Act provides for the appointment of some officials to discharge the functions entrusted to them under the enactment. Accordingly, it appoints Commissioner as well as Additional Commissioner of Sales Tax, Deputy Commissioner along with Assistant Commissioner to discharge the function under Sales Tax Department, officer and Assistant officer under Sales Tax as well as an Inspector.

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Without considering any of the court proceedings or the decisions reached by the Courts, the Act legalizes the appointments that are already made or that are expected to be made as per the provisions of the Bengal Finance (Sales Tax) Act, 1941 that is implemented in the Delhi Union Territory prior to the initiation of the present enactment and such appointments shall not be against the law or void for the reason that such appointments were carried on without giving consideration or converse to the provisions of Section 3 of the Bengal Finance (Sales Tax) Act, 1941 or the appointments were performed not according to that Section particularly. Moreover, the scrutiny conducted, re-examination, imposition and collection of revenue which is carried on or intending to be made according to the provisions of the Bengal Finance (Sales Tax) Act, 1941 or as provided under the Central Sales Tax Act, 1956 prior to the initiation of the enactment and the jurisdiction was not worked out, no direction issued and no further enactment or procedure or acts have been created at that time or prior to the collection of revenue, scrutiny, re-examination etc shall be considered to be valid under law. It shall not be called in question due to the reason that the Court lacks jurisdiction or direction is being issued or acts have been performed or the appointment of a person have been done as per the provisions of Section 3 of the Bengal Finance (Sales Tax) Act, 1941.

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In accordance with that, the persons who are appointed or intended to be appointed in order to comply with the terms of the 1941 enactment prior to the pioneering of the present legislation shall be considered to be made in observance with the necessities of the Act. Further, the powers exercised, the directions issued and the acts done by the officer or the person entrusted with such work or any Government employee in relation with the scrutiny, re-examination, imposition of revenue according to the 1941 Act or as per the requirements of the Central Sales Tax, 1956 shall reflect on by the provisions of the Act. The Act bans the litigation or court proceedings that shall be carried on or sustained by the Courts or quasi judicial bodies for the reason that such appointments was void or against law and such proceedings have been performed as per the provisions of the present Act. The present Act repealed The Bengal Finance (Sales Tax) (Delhi Validation of Appointments and Proceedings) Ordinance, 1971. The orders issued and the acts done as per the ordinance shall have force similarly that the Act was implemented on May 18, 1971.