https://www.taxtmi.com/caselaws?id=156215 The second proviso to section 44 of the Gujarat Sales Tax Act, 1969 bars the assessing authority from independently making a further reassessment while an appeal or revision against the earlier reassessment is pending. If additional material emerges during that pendency, the department must use the statutory mechanism in the proviso by moving the appellate or revisional authority, after which that forum may pass such order as it deems fit and give the dealer a reasonable opportunity of being heard. The pendency of the appeal does not terminate reassessment proceedings, but it does require compliance with the prescribed procedure. On that construction, the second reassessment was invalid. en-us Thu, 13 Jun 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156215 The second proviso to section 44 of the Gujarat Sales Tax Act, 1969 bars the assessing authority from independently making a further reassessment while an appeal or revision against the earlier reassessment is pending. If additional material emerges during that pendency, the department must use the statutory mechanism in the proviso by moving the appellate or revisional authority, after which that forum may pass such order as it deems fit and give the dealer a reasonable opportunity of being heard. The pendency of the appeal does not terminate reassessment proceedings, but it does require compliance with the prescribed procedure. On that construction, the second reassessment was invalid. Case-Laws VAT and Sales Tax Thu, 13 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156215