https://www.taxtmi.com/caselaws?id=157281 Prior approval by the Assistant Commissioner was a jurisdictional safeguard for assessment under section 12 of the Orissa Sales Tax Act and rule 90-A(4), but the assessment order was not invalid merely because it did not expressly record that approval, its date, or number. The operative requirement was that approval had in fact been granted before assessment, and the rule did not prescribe any formal mode of recording it. On the facts, the Assistant Commissioner had accepted the Sales Tax Officer's proposal to proceed, so the statutory condition was satisfied and the assessment was upheld against the dealer. en-us Wed, 19 Sep 1990 00:00:00 +0530 Thu, 03 Oct 2013 16:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157281 Prior approval by the Assistant Commissioner was a jurisdictional safeguard for assessment under section 12 of the Orissa Sales Tax Act and rule 90-A(4), but the assessment order was not invalid merely because it did not expressly record that approval, its date, or number. The operative requirement was that approval had in fact been granted before assessment, and the rule did not prescribe any formal mode of recording it. On the facts, the Assistant Commissioner had accepted the Sales Tax Officer's proposal to proceed, so the statutory condition was satisfied and the assessment was upheld against the dealer. Case-Laws VAT and Sales Tax Wed, 19 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157281