https://www.taxtmi.com/caselaws?id=154194 Statutory "local limits" for assessment officers were construed as territorial areas smaller than the whole State, so a notification conferring State-wide jurisdiction on Intelligence officers was beyond power and assessments made under it were without jurisdiction. The concurrent vesting of assessment powers in multiple officers, without clear guidelines and without a comparable appellate remedy for dealers assessed by Intelligence officers, was treated as arbitrary and discriminatory under Article 14. A later retrospective deeming amendment could not validate actions taken before lawful authority existed. Provisional assessment, garnishee action, penalty notice, and compounding fee collection in the individual matters were therefore held illegal and unsustainable. en-us Fri, 08 Apr 1983 00:00:00 +0530 Sat, 10 Aug 2013 10:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154194 Statutory "local limits" for assessment officers were construed as territorial areas smaller than the whole State, so a notification conferring State-wide jurisdiction on Intelligence officers was beyond power and assessments made under it were without jurisdiction. The concurrent vesting of assessment powers in multiple officers, without clear guidelines and without a comparable appellate remedy for dealers assessed by Intelligence officers, was treated as arbitrary and discriminatory under Article 14. A later retrospective deeming amendment could not validate actions taken before lawful authority existed. Provisional assessment, garnishee action, penalty notice, and compounding fee collection in the individual matters were therefore held illegal and unsustainable. Case-Laws VAT and Sales Tax Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154194