https://www.taxtmi.com/caselaws?id=128172 An assessment made under section 13(5) for a prior period was held to be an original statutory assessment, not a review of the earlier registration order, because section 9 only authorises registration and does not finally determine tax liability for an earlier period. The registration certificate's stated commencement date did not convert the later assessment into a review. As rule 39(3) applies only to review of prior orders by subordinate officers, previous sanction of the Commissioner was unnecessary. The issue was answered in favour of the State and against the assessee. en-us Fri, 30 Jun 1961 00:00:00 +0530 Fri, 29 Mar 2013 16:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128172 An assessment made under section 13(5) for a prior period was held to be an original statutory assessment, not a review of the earlier registration order, because section 9 only authorises registration and does not finally determine tax liability for an earlier period. The registration certificate's stated commencement date did not convert the later assessment into a review. As rule 39(3) applies only to review of prior orders by subordinate officers, previous sanction of the Commissioner was unnecessary. The issue was answered in favour of the State and against the assessee. Case-Laws VAT and Sales Tax Fri, 30 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128172