https://www.taxtmi.com/caselaws?id=152633 On cancellation of a licence under section 13 of the M.P. General Sales Tax Act, rule 5 of the M.P. General Sales Tax Rules was treated as conferring the power to assess the dealer only on the Sales Tax Officer. The rule was read to authorise cancellation after hearing the licensee and assessment to tax under section 14 by that officer alone, and no provision was shown enabling the Assistant Sales Tax Officer to exercise that power. An assessment made by the Assistant Sales Tax Officer was therefore without jurisdiction. en-us Tue, 18 Mar 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152633 On cancellation of a licence under section 13 of the M.P. General Sales Tax Act, rule 5 of the M.P. General Sales Tax Rules was treated as conferring the power to assess the dealer only on the Sales Tax Officer. The rule was read to authorise cancellation after hearing the licensee and assessment to tax under section 14 by that officer alone, and no provision was shown enabling the Assistant Sales Tax Officer to exercise that power. An assessment made by the Assistant Sales Tax Officer was therefore without jurisdiction. Case-Laws VAT and Sales Tax Tue, 18 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152633