https://www.taxtmi.com/caselaws?id=24015 Pre-merger Sikkim tax laws and notifications continued in force under Article 371F until amended or repealed, so the inherited income-tax regime remained enforceable. The 1987 tax collection statute was valid as a machinery provision, but recovery could proceed only through an Inspector appointed in the manner required by that Act; action by an unauthorised person was invalid. A transfer fee was not payable where no transfer certificate was applied for, and the modified scheme no longer supported a penal offence for transfer without a certificate. Best judgment assessments were sustained for unexplained amounts where accounts were withheld, but components made without notice, on mistaken facts, or without proper consideration were set aside. en-us Wed, 19 Jul 1989 00:00:00 +0530 Wed, 03 Aug 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24015 Pre-merger Sikkim tax laws and notifications continued in force under Article 371F until amended or repealed, so the inherited income-tax regime remained enforceable. The 1987 tax collection statute was valid as a machinery provision, but recovery could proceed only through an Inspector appointed in the manner required by that Act; action by an unauthorised person was invalid. A transfer fee was not payable where no transfer certificate was applied for, and the modified scheme no longer supported a penal offence for transfer without a certificate. Best judgment assessments were sustained for unexplained amounts where accounts were withheld, but components made without notice, on mistaken facts, or without proper consideration were set aside. Case-Laws Income Tax Wed, 19 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24015