https://www.taxtmi.com/caselaws?id=160481 Misdescription of trustees as partners in the assessment and demand notices was only an error in form and did not deprive the assessing authority of jurisdiction. The business was shown to be carried on by a trust through its trustees under a trade name, and the notices effectively informed the dealer of the proceedings. As the assessee participated without objection, produced books of account, and suffered no prejudice, the notices were valid. The tribunal treated the trustees as the persons liable to be proceeded against for the trust business, so the jurisdictional challenge failed. en-us Wed, 24 Mar 1999 00:00:00 +0530 Wed, 18 Dec 2013 18:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160481 Misdescription of trustees as partners in the assessment and demand notices was only an error in form and did not deprive the assessing authority of jurisdiction. The business was shown to be carried on by a trust through its trustees under a trade name, and the notices effectively informed the dealer of the proceedings. As the assessee participated without objection, produced books of account, and suffered no prejudice, the notices were valid. The tribunal treated the trustees as the persons liable to be proceeded against for the trust business, so the jurisdictional challenge failed. Case-Laws VAT and Sales Tax Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160481