https://www.taxtmi.com/caselaws?id=163493 Liability under the Bengal Finance (Sales Tax) Act, 1941 for the relevant pre-1 February 1993 period had to be determined through the assessment machinery, because section 4(2) operated as the charging provision and section 11(2) required assessment proceedings to work out and enforce tax liability. Section 6D was not a self-contained basis for fixing liability independently of assessment, and the later insertion of section 6D(1a) did not govern the period in question. An independent order fixing liability under section 6D without assessment proceedings was therefore without jurisdiction and unsustainable; the impugned orders were set aside. en-us Wed, 24 Nov 2004 00:00:00 +0530 Thu, 03 Apr 2014 14:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163493 Liability under the Bengal Finance (Sales Tax) Act, 1941 for the relevant pre-1 February 1993 period had to be determined through the assessment machinery, because section 4(2) operated as the charging provision and section 11(2) required assessment proceedings to work out and enforce tax liability. Section 6D was not a self-contained basis for fixing liability independently of assessment, and the later insertion of section 6D(1a) did not govern the period in question. An independent order fixing liability under section 6D without assessment proceedings was therefore without jurisdiction and unsustainable; the impugned orders were set aside. Case-Laws VAT and Sales Tax Wed, 24 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163493