https://www.taxtmi.com/caselaws?id=149906 An empowering notification may allow a higher taxing officer to exercise the powers of an assessing authority under the escaped turnover provision, even where the original assessment was completed by a subordinate officer. The revisional framework and corresponding rule likewise support such action against the subordinate authority's order. For penalty proceedings, the statute requires a reasonable opportunity to explain the alleged omission and such inquiry as is necessary; that safeguard is satisfied where the dealer is heard and an inquiry is held. A notice to show cause issued before the final determination of escaped turnover does not, by itself, invalidate the penalty process. en-us Tue, 20 Jan 1970 00:00:00 +0530 Mon, 06 May 2013 11:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149906 An empowering notification may allow a higher taxing officer to exercise the powers of an assessing authority under the escaped turnover provision, even where the original assessment was completed by a subordinate officer. The revisional framework and corresponding rule likewise support such action against the subordinate authority's order. For penalty proceedings, the statute requires a reasonable opportunity to explain the alleged omission and such inquiry as is necessary; that safeguard is satisfied where the dealer is heard and an inquiry is held. A notice to show cause issued before the final determination of escaped turnover does not, by itself, invalidate the penalty process. Case-Laws VAT and Sales Tax Tue, 20 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149906