https://www.taxtmi.com/caselaws?id=148356 A notification appointing a Sales Tax Officer as assessing authority was upheld despite a mistaken reference to a repealed Ordinance, because the court read it with the contemporaneous appointment letter and treated the error as a clerical slip reflecting the State's clear intention. The court also held that the statutory power to appoint an assessing authority was not confined to a single circle and could extend to any area in the State, with the Act prevailing over inconsistent rules. A writ of prohibition was refused at the threshold because jurisdiction depended on facts and there was prima facie material supporting assessment jurisdiction. en-us Wed, 11 May 1966 00:00:00 +0530 Fri, 26 Apr 2013 11:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148356 A notification appointing a Sales Tax Officer as assessing authority was upheld despite a mistaken reference to a repealed Ordinance, because the court read it with the contemporaneous appointment letter and treated the error as a clerical slip reflecting the State's clear intention. The court also held that the statutory power to appoint an assessing authority was not confined to a single circle and could extend to any area in the State, with the Act prevailing over inconsistent rules. A writ of prohibition was refused at the threshold because jurisdiction depended on facts and there was prima facie material supporting assessment jurisdiction. Case-Laws VAT and Sales Tax Wed, 11 May 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148356