https://www.taxtmi.com/caselaws?id=153883 A reassessment order made by an officer of the Sales Tax Enforcement Branch was held invalid where no written transfer of proceedings had been made under section 70 of the Bombay Sales Tax Act, 1959 before the reassessment was completed. The validating provision in section 7(1) of the Bombay Sales Tax (Amendment and Validating Provisions) Act, 1970 was construed as operating only where a transfer order existed that could satisfy the amended section 70. It did not cure a complete absence of prior transfer, because that would nullify the statutory transfer requirement and disrupt harmonious construction. The later transfer order could not relate back to validate the already completed reassessment. en-us Fri, 03 Dec 1982 00:00:00 +0530 Thu, 01 Aug 2013 14:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153883 A reassessment order made by an officer of the Sales Tax Enforcement Branch was held invalid where no written transfer of proceedings had been made under section 70 of the Bombay Sales Tax Act, 1959 before the reassessment was completed. The validating provision in section 7(1) of the Bombay Sales Tax (Amendment and Validating Provisions) Act, 1970 was construed as operating only where a transfer order existed that could satisfy the amended section 70. It did not cure a complete absence of prior transfer, because that would nullify the statutory transfer requirement and disrupt harmonious construction. The later transfer order could not relate back to validate the already completed reassessment. Case-Laws VAT and Sales Tax Fri, 03 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153883