https://www.taxtmi.com/caselaws?id=154807 Assessment jurisdiction under the Rajasthan Sales Tax Act and Rules is controlled by the statutory allocation of authority and the Commissioner's jurisdictional notifications. Where a dealer fell within the special circle jurisdiction of the Commercial Taxes Officer, Special Circle, Jodhpur, the Assistant Commercial Taxes Officer (Anti-Evasion), Bikaner could not assume assessing authority status for a best judgment assessment without a specific order under rule 52 conferring that power. The court held that the notification relied on by the revenue did not authorise such jurisdiction, so the assessment was without lawful authority and liable to be set aside. en-us Tue, 06 Aug 1985 00:00:00 +0530 Tue, 27 Aug 2013 15:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154807 Assessment jurisdiction under the Rajasthan Sales Tax Act and Rules is controlled by the statutory allocation of authority and the Commissioner's jurisdictional notifications. Where a dealer fell within the special circle jurisdiction of the Commercial Taxes Officer, Special Circle, Jodhpur, the Assistant Commercial Taxes Officer (Anti-Evasion), Bikaner could not assume assessing authority status for a best judgment assessment without a specific order under rule 52 conferring that power. The court held that the notification relied on by the revenue did not authorise such jurisdiction, so the assessment was without lawful authority and liable to be set aside. Case-Laws VAT and Sales Tax Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154807