https://www.taxtmi.com/caselaws?id=157229 Transfers of sales tax proceedings between offices in the same city, locality or place under section 70 did not require prior hearing because those terms operate disjunctively and the proviso dispenses with hearing in that setting. The hearing requirement was treated as directory where it applies only "wherever it is possible", and a taxpayer that participated without timely objection waived a territorial-jurisdiction challenge; the assessment was therefore not void. Availability of a statutory reference remedy did not bar writ review given the numerous pending matters and substantial revenue implications. The writ petition succeeded, the Tribunal's order was set aside, and the second appeal was remitted for decision on merits. en-us Mon, 24 Aug 1992 00:00:00 +0530 Tue, 01 Oct 2013 18:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157229 Transfers of sales tax proceedings between offices in the same city, locality or place under section 70 did not require prior hearing because those terms operate disjunctively and the proviso dispenses with hearing in that setting. The hearing requirement was treated as directory where it applies only "wherever it is possible", and a taxpayer that participated without timely objection waived a territorial-jurisdiction challenge; the assessment was therefore not void. Availability of a statutory reference remedy did not bar writ review given the numerous pending matters and substantial revenue implications. The writ petition succeeded, the Tribunal's order was set aside, and the second appeal was remitted for decision on merits. Case-Laws VAT and Sales Tax Mon, 24 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157229