https://www.taxtmi.com/caselaws?id=163233 Delegated authority can validate a show cause notice in penalty proceedings under the West Bengal Sales Tax Act, 1994 and the accompanying rules when the Commissioner has lawfully empowered the Assistant Commissioner. The text also notes that liability may follow where a party signs the statutory declaration for a consignment and fails to produce evidence rebutting the apparent position or supporting a bare claim of being only a customs clearing agent; in that situation, the declared status prevails and liability is not avoided. en-us Fri, 19 Jan 2007 00:00:00 +0530 Thu, 27 Mar 2014 11:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163233 Delegated authority can validate a show cause notice in penalty proceedings under the West Bengal Sales Tax Act, 1994 and the accompanying rules when the Commissioner has lawfully empowered the Assistant Commissioner. The text also notes that liability may follow where a party signs the statutory declaration for a consignment and fails to produce evidence rebutting the apparent position or supporting a bare claim of being only a customs clearing agent; in that situation, the declared status prevails and liability is not avoided. Case-Laws VAT and Sales Tax Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163233