JUDGMENT : R.K. Patra, J. - In this writ application, the petitioner seeks quashing of realisation of tax and penalty amounting to Rs. 86,912 purported to have been done by the Sales Tax Officer, Vigilance, u/s 16-D of the Orissa Sales Tax Act, 1947 at annexure 1 as well as the order of the Additional Commissioner of Sales Tax, Orissa, Cut tack, dated January 1, 2000 in Revision Case No. 1070/1999-2000 at annexure 2. 2. Case of the petitioner is that it is a wholeseller of biscuits of different brands and is a registered dealer under the provisions of the Orissa Sales Tax Act, 1947 and the Central Sales Tax Act, 1956. On October 14, 1999 goods were being unloaded from vehicle number WB-24-A-0112. The Investigating Officers of Vigilance Wing, Balasore Division, Circle staff and officers of the Mobile Unit found certain irregularity and the Sales Tax Officer, Vigilance. Balasore Division, realised a sum of Rs. 32,592 as tax and Rs. 54,320 as penally in purported exercise of powers u/s 16-D of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act"). The contention of the petitioner is that the said Sales Tax Officer, Vigilance, Balasore Division, is not competent to make any assessment and pass orders u/s 16-D of the Act inasmuch as he is an officer who is under the control of the I.G., Vigilance and has no power of making assessment. 3. Counsel for the Revenue has produced before us the notification dated May 14, 1997 of the Commissioner of Commercial Taxes, Orissa, Cuttack, in which the Commissioner has delegated his powers and duties u/s 16-AA and 16-D of the Act to the Sales Tax Officers and the Inspectors of Sales Tax appointed under Sub-section (3) of Section 3 of the Act. Another notification has also been produced indicating some officers by designation who have been conferred with the powers of the Commissioner. 4. On consideration of the submission of the counsel for parties, we are of the opinion that the Sales Tax Officer, Vigilance (opposite party No. 1) who has been functioning under the Inspector-General of Police, Vigilance, is not competent to realise the amount inasmuch as he is not under the control and supervision of the Commissioner of Commercial Taxes for the time being. Therefore, realisation of the aforesaid amount by way of tax and penalty by him is without jurisdiction and is hereby quashed. As a necessary corollary, the order of the Additional Commissioner dated January 1, 2000 at annexure 2 has also to be quashed and we so direct. 5. In the result, the writ application is allowed. The opposite parties are directed to refund the amount of Rs. 86,912 collected from the petitioner forthwith. CH. P.K. MISRA, J.--I agree. Final Result : Allowed