https://www.taxtmi.com/caselaws?id=154544 Officers posted in a flying squad cannot determine a dealer's tax liability unless they have been expressly appointed or validly delegated that jurisdiction for the relevant circle or area. The statutory scheme treated flying squad powers as investigatory, while assessment functions remained with the ordinary circle authorities. Because the relevant power under section 4-A had not been delegated to the flying squad officer at the material time, the officer lacked jurisdiction to sustain the assessment orders. The text accordingly states that the consequential orders were without jurisdiction and liable to be quashed. en-us Tue, 05 Mar 1985 00:00:00 +0530 Fri, 23 Aug 2013 14:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154544 Officers posted in a flying squad cannot determine a dealer's tax liability unless they have been expressly appointed or validly delegated that jurisdiction for the relevant circle or area. The statutory scheme treated flying squad powers as investigatory, while assessment functions remained with the ordinary circle authorities. Because the relevant power under section 4-A had not been delegated to the flying squad officer at the material time, the officer lacked jurisdiction to sustain the assessment orders. The text accordingly states that the consequential orders were without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 05 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154544