https://www.taxtmi.com/caselaws?id=150813 Where two sales tax officers had concurrent pecuniary jurisdiction and no work had been specifically assigned, the Sales Tax Officer could validly complete the assessment. Separate penalty proceedings initiated by the Assistant Sales Tax Officer under section 15A of the U.P. Sales Tax Act did not amount to seizure of the regular assessment matter, because those proceedings were distinct in object, subject-matter and consequence. As no regular assessment proceedings had been initiated or taken cognizance of by the Assistant Sales Tax Officer, the principle that the first seizing officer should ordinarily conclude the matter did not apply. en-us Tue, 24 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 10:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150813 Where two sales tax officers had concurrent pecuniary jurisdiction and no work had been specifically assigned, the Sales Tax Officer could validly complete the assessment. Separate penalty proceedings initiated by the Assistant Sales Tax Officer under section 15A of the U.P. Sales Tax Act did not amount to seizure of the regular assessment matter, because those proceedings were distinct in object, subject-matter and consequence. As no regular assessment proceedings had been initiated or taken cognizance of by the Assistant Sales Tax Officer, the principle that the first seizing officer should ordinarily conclude the matter did not apply. Case-Laws VAT and Sales Tax Tue, 24 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150813