https://www.taxtmi.com/caselaws?id=150880 An unsigned draft assessment order does not become a valid or operative assessment order unless the assessing officer intends it as the final expression of decision and completes it in final form. Here, the draft remained provisional and was submitted for approval, so it never matured into a concluded assessment. Because no valid earlier assessment existed, the successor Sales Tax Officer was competent to complete the proceedings and pass the later assessment order. The stated principle is that an unfinalised draft cannot bar further assessment action by a successor authority under the U.P. Sales Tax Act and the relevant rule. en-us Fri, 17 May 1974 00:00:00 +0530 Thu, 23 May 2013 18:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150880 An unsigned draft assessment order does not become a valid or operative assessment order unless the assessing officer intends it as the final expression of decision and completes it in final form. Here, the draft remained provisional and was submitted for approval, so it never matured into a concluded assessment. Because no valid earlier assessment existed, the successor Sales Tax Officer was competent to complete the proceedings and pass the later assessment order. The stated principle is that an unfinalised draft cannot bar further assessment action by a successor authority under the U.P. Sales Tax Act and the relevant rule. Case-Laws VAT and Sales Tax Fri, 17 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150880