https://www.taxtmi.com/caselaws?id=127661 Transfer powers confined to pending cases cannot be stretched into an omnibus shift of all present and future matters, although the pending assessment proceedings could validly move to the second Sales Tax Officer. Jurisdiction under the Sales Tax Rules depended on the Commissioner's administrative allocation and the applicable pecuniary limit, not on the assessee's own return; the assessed turnover fell within the second officer's assigned range, so the assessments were valid. Discretionary relief under Article 226 was refused because the assessee had sought and benefited from the transfer before later challenging it, making the petition inequitable. en-us Fri, 14 Dec 1956 00:00:00 +0530 Wed, 13 Mar 2013 18:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127661 Transfer powers confined to pending cases cannot be stretched into an omnibus shift of all present and future matters, although the pending assessment proceedings could validly move to the second Sales Tax Officer. Jurisdiction under the Sales Tax Rules depended on the Commissioner's administrative allocation and the applicable pecuniary limit, not on the assessee's own return; the assessed turnover fell within the second officer's assigned range, so the assessments were valid. Discretionary relief under Article 226 was refused because the assessee had sought and benefited from the transfer before later challenging it, making the petition inequitable. Case-Laws VAT and Sales Tax Fri, 14 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127661