https://www.taxtmi.com/caselaws?id=159544 The Karnataka HC treated transfer of sales tax assessment files as an administrative measure under rule 59 of the Karnataka Sales Tax Rules, 1957, read with section 3-B(3)(a) of the Karnataka Sales Tax Act, 1957. It held that, on the facts, the transfer did not cause prejudice or hardship to the dealer, particularly because the assessment proceedings were to be held at Belgaum at the assessee's request. In that setting, the absence of a prior hearing did not vitiate the transfer order, and the Commissioner's power to transfer the assessment file was upheld. en-us Fri, 01 Feb 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159544 The Karnataka HC treated transfer of sales tax assessment files as an administrative measure under rule 59 of the Karnataka Sales Tax Rules, 1957, read with section 3-B(3)(a) of the Karnataka Sales Tax Act, 1957. It held that, on the facts, the transfer did not cause prejudice or hardship to the dealer, particularly because the assessment proceedings were to be held at Belgaum at the assessee's request. In that setting, the absence of a prior hearing did not vitiate the transfer order, and the Commissioner's power to transfer the assessment file was upheld. Case-Laws VAT and Sales Tax Fri, 01 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159544