https://www.taxtmi.com/caselaws?id=154146 A communication by the Deputy Commissioner permitting sales tax payment in instalments under section 16(2) was valid as an order once it contained the statutory essentials and was acted upon by the revenue authorities. That instalment facility created an enforceable right in the assessee, and it could not be ignored, varied, or withdrawn by the Commercial Tax Officer or under Government instructions because no statutory power existed to cancel it. A subsequent demand for immediate lump-sum recovery, issued without notice, was therefore without jurisdiction and illegal. en-us Fri, 18 Nov 1983 00:00:00 +0530 Thu, 08 Aug 2013 18:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154146 A communication by the Deputy Commissioner permitting sales tax payment in instalments under section 16(2) was valid as an order once it contained the statutory essentials and was acted upon by the revenue authorities. That instalment facility created an enforceable right in the assessee, and it could not be ignored, varied, or withdrawn by the Commercial Tax Officer or under Government instructions because no statutory power existed to cancel it. A subsequent demand for immediate lump-sum recovery, issued without notice, was therefore without jurisdiction and illegal. Case-Laws VAT and Sales Tax Fri, 18 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154146