https://www.taxtmi.com/caselaws?id=154302 For revision under section 14 of the Rajasthan Sales Tax Act, the expression "assessing authority" was construed by reference to the dealer's jurisdiction, not as the officer who passed the original assessment. Because the Act confers related powers on the assessing authority throughout sections 10, 11, 12, 14 and 17, the same expression must retain a consistent meaning. Jurisdiction may arise through transfer or through reorganisation and reallocation of work under the Rules. The proper authority is therefore the officer having jurisdiction over the dealer when the revision is filed, and a revision presented before that officer is competent. en-us Wed, 01 Aug 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154302 For revision under section 14 of the Rajasthan Sales Tax Act, the expression "assessing authority" was construed by reference to the dealer's jurisdiction, not as the officer who passed the original assessment. Because the Act confers related powers on the assessing authority throughout sections 10, 11, 12, 14 and 17, the same expression must retain a consistent meaning. Jurisdiction may arise through transfer or through reorganisation and reallocation of work under the Rules. The proper authority is therefore the officer having jurisdiction over the dealer when the revision is filed, and a revision presented before that officer is competent. Case-Laws VAT and Sales Tax Wed, 01 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154302