https://www.taxtmi.com/caselaws?id=100838 The reopening of assessments made under the repealed Madras General Sales Tax Act, 1939 depended on the saving proviso in section 61(1) of the Madras General Sales Tax Act, 1959. The text states that reopening was a question of authority and jurisdiction, not a mere procedural matter, and that the assessee's right under the old rules was to have such assessments reopened only by the appellate authority. The assessing authority could not assume that power under section 16 of the 1959 Act. The reassessment made by the assessing authority was therefore without competence, and the appellate authority alone could reopen the assessments. en-us Fri, 10 Nov 1972 00:00:00 +0530 Tue, 17 Sep 2013 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100838 The reopening of assessments made under the repealed Madras General Sales Tax Act, 1939 depended on the saving proviso in section 61(1) of the Madras General Sales Tax Act, 1959. The text states that reopening was a question of authority and jurisdiction, not a mere procedural matter, and that the assessee's right under the old rules was to have such assessments reopened only by the appellate authority. The assessing authority could not assume that power under section 16 of the 1959 Act. The reassessment made by the assessing authority was therefore without competence, and the appellate authority alone could reopen the assessments. Case-Laws VAT and Sales Tax Fri, 10 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100838