https://www.taxtmi.com/caselaws?id=160222 The court ruled that taking cognizance of an offence under the Central Sales Tax Act without prior written sanction from the State Government or an authorized officer is illegal. Emphasizing the requirement for written authorization for prosecution, the court rejected the validity of oral orders in such cases. The court granted a writ of mandamus, declaring the complaint against the petitioners illegal and void due to the absence of written sanction. This decision underscores the importance of adhering to legal procedures and upholding the rule of law in initiating legal proceedings under the Central Sales Tax Act. en-us Fri, 03 Sep 1999 00:00:00 +0530 Wed, 11 Dec 2013 18:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160222 The court ruled that taking cognizance of an offence under the Central Sales Tax Act without prior written sanction from the State Government or an authorized officer is illegal. Emphasizing the requirement for written authorization for prosecution, the court rejected the validity of oral orders in such cases. The court granted a writ of mandamus, declaring the complaint against the petitioners illegal and void due to the absence of written sanction. This decision underscores the importance of adhering to legal procedures and upholding the rule of law in initiating legal proceedings under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Fri, 03 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160222