https://www.taxtmi.com/caselaws?id=128814 Pendency of a reference under section 23 of the C. P. and Berar Sales Tax Act, 1947 does not, by itself, suspend the operative effect of the order under challenge or bar further proceedings. The statute made the tax payable notwithstanding an application or reference, so a remand order continued to operate and the Sales Tax Officer could lawfully resume assessment in line with the Commissioner's directions. The Court noted that judicial propriety favoured awaiting the reference, but that did not remove jurisdiction. The assessment was therefore not without jurisdiction and the challenge failed. en-us Thu, 16 Dec 1993 00:00:00 +0530 Thu, 11 Apr 2013 16:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128814 Pendency of a reference under section 23 of the C. P. and Berar Sales Tax Act, 1947 does not, by itself, suspend the operative effect of the order under challenge or bar further proceedings. The statute made the tax payable notwithstanding an application or reference, so a remand order continued to operate and the Sales Tax Officer could lawfully resume assessment in line with the Commissioner's directions. The Court noted that judicial propriety favoured awaiting the reference, but that did not remove jurisdiction. The assessment was therefore not without jurisdiction and the challenge failed. Case-Laws VAT and Sales Tax Thu, 16 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128814