https://www.taxtmi.com/caselaws?id=144126 Retrospective delegated legislation could not cure a jurisdictional defect in reassessment proceedings. Section 11-A vested reassessment power in the Commissioner, and the then-existing delegation framework did not include that power among the functions transferable to the Sales Tax Officer, so the reassessment orders were void when made. A later notification amending the delegation schedule with retrospective effect could not validate orders that were null ab initio, because subordinate legislation cannot retrospectively confer jurisdiction without clear legislative authority. en-us Thu, 20 Jan 1966 00:00:00 +0530 Sat, 20 Apr 2013 09:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144126 Retrospective delegated legislation could not cure a jurisdictional defect in reassessment proceedings. Section 11-A vested reassessment power in the Commissioner, and the then-existing delegation framework did not include that power among the functions transferable to the Sales Tax Officer, so the reassessment orders were void when made. A later notification amending the delegation schedule with retrospective effect could not validate orders that were null ab initio, because subordinate legislation cannot retrospectively confer jurisdiction without clear legislative authority. Case-Laws VAT and Sales Tax Thu, 20 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144126