https://www.taxtmi.com/caselaws?id=100860 For penalty under the Central Sales Tax Act, the authority that granted the registration certificate, or the authority competent to grant it, retains power to initiate and impose penalty for offences committed while that registration was in force. A later transfer of the assessee's registration and jurisdiction does not by itself divest that earlier authority of competence to proceed on past offences. The document states that penalty proceedings validly initiated by the original officer remained effective despite the transfer, and the contrary view of the High Court was set aside. en-us Thu, 08 Mar 1973 00:00:00 +0530 Tue, 17 Sep 2013 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100860 For penalty under the Central Sales Tax Act, the authority that granted the registration certificate, or the authority competent to grant it, retains power to initiate and impose penalty for offences committed while that registration was in force. A later transfer of the assessee's registration and jurisdiction does not by itself divest that earlier authority of competence to proceed on past offences. The document states that penalty proceedings validly initiated by the original officer remained effective despite the transfer, and the contrary view of the High Court was set aside. Case-Laws VAT and Sales Tax Thu, 08 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100860