https://www.taxtmi.com/caselaws?id=159027 An assessment made by a Commercial Tax Officer (Intelligence) was challenged on the ground that earlier law had invalidated State-wide conferral of jurisdiction and concurrent territorial assignments without guiding norms. The amended section 4 authorised the State Government to assign jurisdiction to specified areas or to the whole State, and section 38(4) of the Andhra Pradesh General Sales Tax (Amendment) Act, 1985 validated the earlier Government Orders by deeming them incorporated in the original notification. Read with the amended scheme, the validating provision cured the jurisdictional defect and retrospectively protected past assessments; the officer was also treated as having jurisdiction over the relevant districts in any event. en-us Wed, 03 Jul 1996 00:00:00 +0530 Wed, 13 Nov 2013 15:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159027 An assessment made by a Commercial Tax Officer (Intelligence) was challenged on the ground that earlier law had invalidated State-wide conferral of jurisdiction and concurrent territorial assignments without guiding norms. The amended section 4 authorised the State Government to assign jurisdiction to specified areas or to the whole State, and section 38(4) of the Andhra Pradesh General Sales Tax (Amendment) Act, 1985 validated the earlier Government Orders by deeming them incorporated in the original notification. Read with the amended scheme, the validating provision cured the jurisdictional defect and retrospectively protected past assessments; the officer was also treated as having jurisdiction over the relevant districts in any event. Case-Laws VAT and Sales Tax Wed, 03 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159027