https://www.taxtmi.com/caselaws?id=161485 A notice to bring escaped turnover to tax under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 is valid when issued by the assessing authority empowered by that provision. The assessee has no vested right to insist that action be initiated by a different wing or a different officer. Legality depends on the competence of the issuing authority, not on the taxpayer's preference as to who should proceed. On that basis, the impugned notice was within jurisdiction and the challenge failed. en-us Mon, 10 Sep 2001 00:00:00 +0530 Wed, 29 Jan 2014 17:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161485 A notice to bring escaped turnover to tax under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 is valid when issued by the assessing authority empowered by that provision. The assessee has no vested right to insist that action be initiated by a different wing or a different officer. Legality depends on the competence of the issuing authority, not on the taxpayer's preference as to who should proceed. On that basis, the impugned notice was within jurisdiction and the challenge failed. Case-Laws VAT and Sales Tax Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161485