https://www.taxtmi.com/caselaws?id=154819 The Court held that, where no provisional or final assessment had yet been made, the assessing authority had no jurisdiction to issue a notice to a third party directing it to withhold payment to the assessee. The challenge to the constitutional validity of the statutory clauses was treated as already concluded by an earlier decision, so the principal issue was confined to the pre-assessment notice. The notice and restraint on payment were quashed, while the authority was left free to proceed with provisional assessment, final assessment, or recovery in accordance with law. en-us Thu, 06 Nov 1986 00:00:00 +0530 Tue, 27 Aug 2013 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154819 The Court held that, where no provisional or final assessment had yet been made, the assessing authority had no jurisdiction to issue a notice to a third party directing it to withhold payment to the assessee. The challenge to the constitutional validity of the statutory clauses was treated as already concluded by an earlier decision, so the principal issue was confined to the pre-assessment notice. The notice and restraint on payment were quashed, while the authority was left free to proceed with provisional assessment, final assessment, or recovery in accordance with law. Case-Laws VAT and Sales Tax Thu, 06 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154819