https://www.taxtmi.com/caselaws?id=127079 Delegated legislation under the Punjab General Sales Tax Act, 1941 could not override the parent statute: where a rule conflicted with the Act, the Act prevailed. The HC noted that the District Taxation Officer lacked statutory authority to examine the legality of the notice or entertain the challenge, because revisional jurisdiction lay with the Financial Commissioner; the officer's order was therefore invalid and set aside. The court also held that a notice requiring a return based on pre-commencement sales, or on a hypothetical turnover derived from part of 1941, was inconsistent with the Act's scheme of assessment on actual turnover for the relevant year. Rule 5(3) and the notice issued under it were struck down. en-us Sat, 13 Jun 1942 00:00:00 +0530 Mon, 25 Feb 2013 15:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127079 Delegated legislation under the Punjab General Sales Tax Act, 1941 could not override the parent statute: where a rule conflicted with the Act, the Act prevailed. The HC noted that the District Taxation Officer lacked statutory authority to examine the legality of the notice or entertain the challenge, because revisional jurisdiction lay with the Financial Commissioner; the officer's order was therefore invalid and set aside. The court also held that a notice requiring a return based on pre-commencement sales, or on a hypothetical turnover derived from part of 1941, was inconsistent with the Act's scheme of assessment on actual turnover for the relevant year. Rule 5(3) and the notice issued under it were struck down. Case-Laws VAT and Sales Tax Sat, 13 Jun 1942 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127079