https://www.taxtmi.com/caselaws?id=149737 Penalty under sales tax law may be initiated by the assessing authority having jurisdiction at the relevant time, even after transfer of the assessment file and a revised assessment by a successor officer. The statute did not require penalty proceedings to begin simultaneously with the original assessment, and section 14(4-B) required only reasonable opportunity and necessary inquiry before a penalty direction was issued. The court noted that the Deputy Commercial Tax Officer had territorial and pecuniary jurisdiction when the revised assessment was made, so the penalty levy was legally sustainable. en-us Tue, 17 Jun 1969 00:00:00 +0530 Thu, 02 May 2013 17:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149737 Penalty under sales tax law may be initiated by the assessing authority having jurisdiction at the relevant time, even after transfer of the assessment file and a revised assessment by a successor officer. The statute did not require penalty proceedings to begin simultaneously with the original assessment, and section 14(4-B) required only reasonable opportunity and necessary inquiry before a penalty direction was issued. The court noted that the Deputy Commercial Tax Officer had territorial and pecuniary jurisdiction when the revised assessment was made, so the penalty levy was legally sustainable. Case-Laws VAT and Sales Tax Tue, 17 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149737