https://www.taxtmi.com/caselaws?id=127148 Review petitions were found maintainable and within time under sections 6(1) and 6(2) of the Bengal Board of Revenue Act, 1913, so the preliminary objection based on section 20(4) of the Bengal Finance (Sales Tax) Act, 1941 failed. The assessment for the year ending 31 December 1945 was held to have been made by an officer lacking jurisdiction because the turnover threshold for Assistant Commissioner assessment was not satisfied under rule 71 and section 11 of the 1941 Act. As the later years had been assessed on the footing of that invalid assessment, those assessments also could not stand. The matters were remitted for de novo assessment by the competent Commercial Tax Officer. en-us Tue, 18 Dec 1951 00:00:00 +0530 Wed, 27 Feb 2013 12:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127148 Review petitions were found maintainable and within time under sections 6(1) and 6(2) of the Bengal Board of Revenue Act, 1913, so the preliminary objection based on section 20(4) of the Bengal Finance (Sales Tax) Act, 1941 failed. The assessment for the year ending 31 December 1945 was held to have been made by an officer lacking jurisdiction because the turnover threshold for Assistant Commissioner assessment was not satisfied under rule 71 and section 11 of the 1941 Act. As the later years had been assessed on the footing of that invalid assessment, those assessments also could not stand. The matters were remitted for de novo assessment by the competent Commercial Tax Officer. Case-Laws VAT and Sales Tax Tue, 18 Dec 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127148