https://www.taxtmi.com/caselaws?id=150457 Where the U.P. Sales Tax Act, the Rules and the governing notification conferred concurrent assessing authority on an Assistant Sales Tax Officer within his circle, a section 21 notice issued by that officer remained valid. A later government order dealing only with internal distribution of work did not curtail the statutory jurisdiction already granted. Accordingly, the initiation of proceedings by the Assistant Sales Tax Officer did not prevent the Sales Tax Officer from completing the assessment, and the assessment was competent. en-us Thu, 14 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 11:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150457 Where the U.P. Sales Tax Act, the Rules and the governing notification conferred concurrent assessing authority on an Assistant Sales Tax Officer within his circle, a section 21 notice issued by that officer remained valid. A later government order dealing only with internal distribution of work did not curtail the statutory jurisdiction already granted. Accordingly, the initiation of proceedings by the Assistant Sales Tax Officer did not prevent the Sales Tax Officer from completing the assessment, and the assessment was competent. Case-Laws VAT and Sales Tax Thu, 14 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150457