https://www.taxtmi.com/caselaws?id=156793 Assessment jurisdiction remained territorial and depended on the Commissioner's allocation of work among competent assessing authorities. Service of notice in form S.T. XIV did not itself confer exclusive jurisdiction on the officer who issued it, and the dealer could not insist that only that officer conclude the assessment. Where another duly empowered territorial assessing authority actually conducted and completed the proceedings, the assessment was valid. On the stated facts, Shri R.C. Minocha was competent to pass the assessment order, and the contrary finding on jurisdiction was incorrect. en-us Thu, 11 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 18:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156793 Assessment jurisdiction remained territorial and depended on the Commissioner's allocation of work among competent assessing authorities. Service of notice in form S.T. XIV did not itself confer exclusive jurisdiction on the officer who issued it, and the dealer could not insist that only that officer conclude the assessment. Where another duly empowered territorial assessing authority actually conducted and completed the proceedings, the assessment was valid. On the stated facts, Shri R.C. Minocha was competent to pass the assessment order, and the contrary finding on jurisdiction was incorrect. Case-Laws VAT and Sales Tax Thu, 11 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156793