https://www.taxtmi.com/caselaws?id=162620 After the amendment to section 28(6) of the Karnataka Sales Tax Act, a provisional assessment could not be authorised by an intelligence officer below the rank of the dealer's assessing authority. The amended provision required the acting officer to be of at least the same rank and confined provisional assessment to the statutory framework introduced by Act 26 of 2004. As the petitioner's assessing authority was the Deputy Commissioner and the authorisation was granted to a lower-ranking officer after the amendment took effect, the authorisation contravened the statute. The provisional assessment orders were therefore quashed as without jurisdiction, with liberty reserved to place the materials before the assessing authority for action in accordance with law. en-us Mon, 04 Apr 2005 00:00:00 +0530 Tue, 11 Mar 2014 16:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162620 After the amendment to section 28(6) of the Karnataka Sales Tax Act, a provisional assessment could not be authorised by an intelligence officer below the rank of the dealer's assessing authority. The amended provision required the acting officer to be of at least the same rank and confined provisional assessment to the statutory framework introduced by Act 26 of 2004. As the petitioner's assessing authority was the Deputy Commissioner and the authorisation was granted to a lower-ranking officer after the amendment took effect, the authorisation contravened the statute. The provisional assessment orders were therefore quashed as without jurisdiction, with liberty reserved to place the materials before the assessing authority for action in accordance with law. Case-Laws VAT and Sales Tax Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162620