https://www.taxtmi.com/caselaws?id=150415 A return filed under the Bengal Finance (Sales Tax) Act was treated as setting in motion an integrated process of levy, assessment and collection, so the tax proceeding was pending on the appointed date for section 4(d) of the Oriental Gas Company Act, 1960. Recovery under the Public Demands Recovery Act was held to be a continuation of the same tax process, with the pending liability transferable to the State of West Bengal rather than enforceable against the petitioner. Prior participation in the assessment did not bar reliance on section 4(d), because there is no estoppel against a statute and statutory protection cannot be defeated by conduct. en-us Fri, 01 Jun 1973 00:00:00 +0530 Thu, 16 May 2013 14:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150415 A return filed under the Bengal Finance (Sales Tax) Act was treated as setting in motion an integrated process of levy, assessment and collection, so the tax proceeding was pending on the appointed date for section 4(d) of the Oriental Gas Company Act, 1960. Recovery under the Public Demands Recovery Act was held to be a continuation of the same tax process, with the pending liability transferable to the State of West Bengal rather than enforceable against the petitioner. Prior participation in the assessment did not bar reliance on section 4(d), because there is no estoppel against a statute and statutory protection cannot be defeated by conduct. Case-Laws VAT and Sales Tax Fri, 01 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150415