https://www.taxtmi.com/caselaws?id=156820 The Haryana General Sales Tax Act, 1973 permitted appointment of an Excise and Taxation Officer (Anti Evasion Squad) to exercise the powers of an Assessing Authority throughout the State, and the notification making that appointment was valid. However, where assessment proceedings had already been initiated by the district Assessing Authority, the Anti Evasion Squad officer could not start or continue parallel proceedings without a lawful transfer under rule 7. The authority first seised of the matter retained jurisdiction until transfer, so notices issued by the Anti Evasion Squad officer were without jurisdiction and were quashed, while the district Assessing Authority could continue the assessment unless the case was transferred. en-us Tue, 16 Apr 1991 00:00:00 +0530 Wed, 25 Sep 2013 12:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156820 The Haryana General Sales Tax Act, 1973 permitted appointment of an Excise and Taxation Officer (Anti Evasion Squad) to exercise the powers of an Assessing Authority throughout the State, and the notification making that appointment was valid. However, where assessment proceedings had already been initiated by the district Assessing Authority, the Anti Evasion Squad officer could not start or continue parallel proceedings without a lawful transfer under rule 7. The authority first seised of the matter retained jurisdiction until transfer, so notices issued by the Anti Evasion Squad officer were without jurisdiction and were quashed, while the district Assessing Authority could continue the assessment unless the case was transferred. Case-Laws VAT and Sales Tax Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156820