https://www.taxtmi.com/caselaws?id=154377 Transfer and assignment of assessment proceedings within the same city, made as part of administrative allocation of work, did not require prior notice or recorded reasons where no civil or prejudicial consequence to the dealer was shown. The Court held that natural justice applies to administrative action only when such consequences are demonstrated, and appealability of the order did not by itself create a duty to give reasons. The validating provision in the Bombay Sales Tax Act, 1953 was construed as validating jurisdiction and acts done under that jurisdiction, while not barring every challenge in all situations. The continuation provision in the Bombay Sales Tax Act, 1959 kept the earlier law applicable to the relevant assessment period, and the assignment was upheld. en-us Wed, 21 Nov 1984 00:00:00 +0530 Mon, 19 Aug 2013 13:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154377 Transfer and assignment of assessment proceedings within the same city, made as part of administrative allocation of work, did not require prior notice or recorded reasons where no civil or prejudicial consequence to the dealer was shown. The Court held that natural justice applies to administrative action only when such consequences are demonstrated, and appealability of the order did not by itself create a duty to give reasons. The validating provision in the Bombay Sales Tax Act, 1953 was construed as validating jurisdiction and acts done under that jurisdiction, while not barring every challenge in all situations. The continuation provision in the Bombay Sales Tax Act, 1959 kept the earlier law applicable to the relevant assessment period, and the assignment was upheld. Case-Laws VAT and Sales Tax Wed, 21 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154377