https://www.taxtmi.com/caselaws?id=152097 Reassessment under section 15 of the Bombay Sales Tax Act, 1953 could proceed by best judgment assessment, so the Revenue succeeded on that point. The Sales Tax Officer (III), Enforcement Branch, Bombay also had valid jurisdiction because section 52 operated as a validating provision and retrospectively cured defects in the assignment and exercise of delegated power, including the resulting notices and orders. However, service of notice on Chhogalal Dave was invalid because he was not a person authorised in law to receive it under the applicable procedure rules, so the assessees succeeded on that issue. en-us Thu, 17 Mar 1977 00:00:00 +0530 Mon, 24 Jun 2013 16:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152097 Reassessment under section 15 of the Bombay Sales Tax Act, 1953 could proceed by best judgment assessment, so the Revenue succeeded on that point. The Sales Tax Officer (III), Enforcement Branch, Bombay also had valid jurisdiction because section 52 operated as a validating provision and retrospectively cured defects in the assignment and exercise of delegated power, including the resulting notices and orders. However, service of notice on Chhogalal Dave was invalid because he was not a person authorised in law to receive it under the applicable procedure rules, so the assessees succeeded on that issue. Case-Laws VAT and Sales Tax Thu, 17 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152097