https://www.taxtmi.com/caselaws?id=105982 A taxing statute may create a special recovery mechanism distinct from the regular assessment process, and an officer acting under valid delegation can compute tax on the spot for that limited purpose. Under the Orissa Sales Tax Act, the Commissioner's delegation under section 17 supported the Sales Tax Officer's exercise of powers under section 16D, and departmental placement under vigilance did not negate that authority. Section 16D operated as a special code for search, seizure, release of goods, and immediate recovery where evasion was suspected, so the computation made thereunder was valid without a separate regular assessment under section 12. en-us Tue, 18 Sep 2007 00:00:00 +0530 Sat, 24 Aug 2013 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105982 A taxing statute may create a special recovery mechanism distinct from the regular assessment process, and an officer acting under valid delegation can compute tax on the spot for that limited purpose. Under the Orissa Sales Tax Act, the Commissioner's delegation under section 17 supported the Sales Tax Officer's exercise of powers under section 16D, and departmental placement under vigilance did not negate that authority. Section 16D operated as a special code for search, seizure, release of goods, and immediate recovery where evasion was suspected, so the computation made thereunder was valid without a separate regular assessment under section 12. Case-Laws VAT and Sales Tax Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105982