https://www.taxtmi.com/caselaws?id=157075 Rule 52 of the Rajasthan Sales Tax Rules, 1955 was construed as a comprehensive transfer provision covering pending, completed and future proceedings relating to a dealer. Because appellate proceedings form a continuation of the assessment process, the transferee Commercial Taxes Officer was held competent to file and maintain the second appeal even though the assessment had been completed before transfer. The objection that only the original circle authority could prosecute the appeal was treated as too narrow and was rejected. en-us Tue, 26 Nov 1991 00:00:00 +0530 Mon, 30 Sep 2013 11:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157075 Rule 52 of the Rajasthan Sales Tax Rules, 1955 was construed as a comprehensive transfer provision covering pending, completed and future proceedings relating to a dealer. Because appellate proceedings form a continuation of the assessment process, the transferee Commercial Taxes Officer was held competent to file and maintain the second appeal even though the assessment had been completed before transfer. The objection that only the original circle authority could prosecute the appeal was treated as too narrow and was rejected. Case-Laws VAT and Sales Tax Tue, 26 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157075