https://www.taxtmi.com/caselaws?id=165108 The Haryana notification dated 19 May 1989 expressly appointed the Excise and Taxation Officer (Anti-Evasion Squad) to assist the Commissioner and authorised that officer to perform the duties of an Assessing Authority throughout the State. On that clear wording, the officer was treated as competent to make the assessment, and the objection based on lack of circle jurisdiction was rejected. The interpretation was also consistent with an earlier Division Bench view construing a similarly worded notification. The authority of the Anti-Evasion Squad officer to assess the assessee was therefore upheld. en-us Mon, 05 Apr 2010 00:00:00 +0530 Mon, 13 Oct 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165108 The Haryana notification dated 19 May 1989 expressly appointed the Excise and Taxation Officer (Anti-Evasion Squad) to assist the Commissioner and authorised that officer to perform the duties of an Assessing Authority throughout the State. On that clear wording, the officer was treated as competent to make the assessment, and the objection based on lack of circle jurisdiction was rejected. The interpretation was also consistent with an earlier Division Bench view construing a similarly worded notification. The authority of the Anti-Evasion Squad officer to assess the assessee was therefore upheld. Case-Laws VAT and Sales Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165108