https://www.taxtmi.com/caselaws?id=155587 Section 3(4) of the Kerala General Sales Tax Act, 1963 authorised the Deputy Commissioner to transfer an assessee's case from one assessing authority to another competent authority. The transfer was upheld because the assessee's factory was located within the transferee officer's jurisdiction, and the order was treated as an administrative measure made for administrative exigency rather than a quasi-judicial determination. On that basis, the HC held that no prior hearing was required before issuing the transfer order, and the challenge to jurisdiction and denial of natural justice failed. en-us Thu, 28 Jul 1988 00:00:00 +0530 Thu, 05 Sep 2013 16:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155587 Section 3(4) of the Kerala General Sales Tax Act, 1963 authorised the Deputy Commissioner to transfer an assessee's case from one assessing authority to another competent authority. The transfer was upheld because the assessee's factory was located within the transferee officer's jurisdiction, and the order was treated as an administrative measure made for administrative exigency rather than a quasi-judicial determination. On that basis, the HC held that no prior hearing was required before issuing the transfer order, and the challenge to jurisdiction and denial of natural justice failed. Case-Laws VAT and Sales Tax Thu, 28 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155587