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2012 (7) TMI 742 - HC - VAT and Sales TaxReference under section 44(i) of the Madhya Pradesh General Sales Tax Act, 1958 - Jurisdiction – assessment - first notice of tax assessment was issued by ASTO, Ward C, whereas the assessment has been done by the ASTO, Ward-B. There are no orders from competent authority to transfer the case from Ward-C to ward -B – Held that:- according to Section 31 of the Act, 1958 Commissioner may transfer any proceeding or class of proceeding under any provision of this Act from himself to any person appointed under section 3 to assist him, and he may likewise transfer any such proceeding (including the proceeding already transferred under this sub section) from one such person appointed under section 3 to assist him to another such person or to himself - Deputy Commissioner directed the Sales Tax Officer to initiate proceedings for re-assessment under section 17(3) of the Act, 1958.
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