https://www.taxtmi.com/caselaws?id=160477 A notice for production of accounts and proposed assessment was challenged as being without jurisdiction because assessment power had allegedly not been validly delegated to the Assistant Commissioner. The Orissa HC noted that the notice was issued after the dealer failed to furnish the return required under rule 7, and that the statutory scheme permitted the State Government and the Commissioner to assign jurisdiction and confer assessment powers on specified sales tax authorities. As a notification delegating assessment powers to the concerned Assistant Commissioner was on record, the notice was held valid and the jurisdictional challenge failed. en-us Fri, 06 Apr 2001 00:00:00 +0530 Wed, 18 Dec 2013 17:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160477 A notice for production of accounts and proposed assessment was challenged as being without jurisdiction because assessment power had allegedly not been validly delegated to the Assistant Commissioner. The Orissa HC noted that the notice was issued after the dealer failed to furnish the return required under rule 7, and that the statutory scheme permitted the State Government and the Commissioner to assign jurisdiction and confer assessment powers on specified sales tax authorities. As a notification delegating assessment powers to the concerned Assistant Commissioner was on record, the notice was held valid and the jurisdictional challenge failed. Case-Laws VAT and Sales Tax Fri, 06 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160477