https://www.taxtmi.com/caselaws?id=149809 The statutory scheme treated a Sales Tax Officer appointed to a circle as the assessing authority for that circle, with territorial jurisdiction fixed by the circle system and the power of assessment expressly conferred by the rules. The provision allowing the State Government to authorise assessment through rules was read together with the rules assigning those powers, including the rule by which superior officers exercised the powers of a Sales Tax Officer. On that construction, no separate authorisation order was required, and the later rule stating the same position was merely declaratory of an existing legal position. Earlier observations suggesting a gap in the scheme were treated as non-decisive, and the challenge to the validity of the assessments failed. en-us Fri, 30 Jan 1970 00:00:00 +0530 Fri, 03 May 2013 18:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149809 The statutory scheme treated a Sales Tax Officer appointed to a circle as the assessing authority for that circle, with territorial jurisdiction fixed by the circle system and the power of assessment expressly conferred by the rules. The provision allowing the State Government to authorise assessment through rules was read together with the rules assigning those powers, including the rule by which superior officers exercised the powers of a Sales Tax Officer. On that construction, no separate authorisation order was required, and the later rule stating the same position was merely declaratory of an existing legal position. Earlier observations suggesting a gap in the scheme were treated as non-decisive, and the challenge to the validity of the assessments failed. Case-Laws VAT and Sales Tax Fri, 30 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149809