https://www.taxtmi.com/caselaws?id=155607 A notice demanding additional security under section 12(2) of the A.P. General Sales Tax Act could not be sustained where the relevant assessments had already been completed and no reassessment proceedings had been validly initiated by the competent authority. The record showed that the demand was based on alleged tax evasion for completed assessment years, but the officer issuing the notice lacked competence to commence reassessment. In the absence of any lawful foundation for further action, requiring additional security served no legal purpose. The notice was held unsustainable, relief was granted to the assessee, and further proceedings pursuant to the notice were restrained. en-us Mon, 11 Feb 1980 00:00:00 +0530 Thu, 05 Sep 2013 17:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155607 A notice demanding additional security under section 12(2) of the A.P. General Sales Tax Act could not be sustained where the relevant assessments had already been completed and no reassessment proceedings had been validly initiated by the competent authority. The record showed that the demand was based on alleged tax evasion for completed assessment years, but the officer issuing the notice lacked competence to commence reassessment. In the absence of any lawful foundation for further action, requiring additional security served no legal purpose. The notice was held unsustainable, relief was granted to the assessee, and further proceedings pursuant to the notice were restrained. Case-Laws VAT and Sales Tax Mon, 11 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155607