https://www.taxtmi.com/caselaws?id=153027 A competent superior authority may validly vest a subordinate excise and taxation officer with authority to conduct reassessment without a separate formal transfer order or prior notice to the assessee, where the case is in substance entrusted for final disposal. The reassessment was also held not time-barred because the Punjab General Sales Tax Act allowed reassessment within five years on definite information and after a reasonable opportunity of hearing; the shorter period suggested by the rules could not override the statute. Both jurisdictional and limitation objections were rejected, and the reassessment proceedings were upheld. en-us Wed, 06 Aug 1980 00:00:00 +0530 Tue, 16 Jul 2013 14:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153027 A competent superior authority may validly vest a subordinate excise and taxation officer with authority to conduct reassessment without a separate formal transfer order or prior notice to the assessee, where the case is in substance entrusted for final disposal. The reassessment was also held not time-barred because the Punjab General Sales Tax Act allowed reassessment within five years on definite information and after a reasonable opportunity of hearing; the shorter period suggested by the rules could not override the statute. Both jurisdictional and limitation objections were rejected, and the reassessment proceedings were upheld. Case-Laws VAT and Sales Tax Wed, 06 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153027