https://www.taxtmi.com/caselaws?id=140055 An irregular or defective statutory notice does not invalidate a sales tax assessment unless prejudice is shown, and participation in the reassessment can amount to waiver of the objection. The Commercial Tax Officer, Central Section, was held to have jurisdiction where the relevant notification covered West Bengal, delegation of assessment power existed, and the amending law retrospectively validated transfers and assessments. Repeated opportunities to produce books of account were treated as sufficient compliance with natural justice, so no breach was established and the assessment was sustained. en-us Tue, 10 Sep 1963 00:00:00 +0530 Thu, 18 Apr 2013 10:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140055 An irregular or defective statutory notice does not invalidate a sales tax assessment unless prejudice is shown, and participation in the reassessment can amount to waiver of the objection. The Commercial Tax Officer, Central Section, was held to have jurisdiction where the relevant notification covered West Bengal, delegation of assessment power existed, and the amending law retrospectively validated transfers and assessments. Repeated opportunities to produce books of account were treated as sufficient compliance with natural justice, so no breach was established and the assessment was sustained. Case-Laws VAT and Sales Tax Tue, 10 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140055