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of <h1>High Court sets aside Sales Tax Officers' orders for procedural violations under General Sales Tax Act.</h1> <h3>Kesava Panicker and Others Versus State of Kerala and Another</h3> The Kerala High Court, in a judgment by Justice Vaidialingam, addressed writ petitions challenging Sales Tax Officers' orders under section 16A of the ... - Issues:Challenge to order of Sales Tax Officer under section 16A of the General Sales Tax Act, 1125 without opportunity of being heard and prescribed inquiry.Analysis:The judgment by the Kerala High Court, delivered by Justice Vaidialingam, addressed three writ petitions challenging orders issued by Sales Tax Officers under section 16A of the General Sales Tax Act, 1125. The main contention raised was the lack of opportunity for the concerned petitioners to be heard and the absence of a mandatory inquiry as prescribed by the proviso to sub-sections (1) to (5) of section 16A. The petitioners argued that the officers had already decided on confiscation without following the required procedure. The notices issued to the petitioners indicated a predetermined decision to confiscate the goods without proper consideration of the proviso requirements.The Court examined the provisions of section 16A, which establish check posts or barriers and outline the powers of officers in seizing and confiscating goods. Sub-sections (4) and (5) grant authority to officers to seize goods under certain circumstances. However, the proviso mandates that before confiscation, the officer must provide an opportunity to be heard and conduct an inquiry as prescribed. The Court clarified that the proviso applies to the entire sub-sections (1) to (5) of section 16A, emphasizing the necessity of following the procedural requirements before deciding on confiscation.The judgment highlighted that the notices and counter-affidavits filed by the officers did not demonstrate compliance with the proviso's requirements. The officers had proceeded directly to action under sub-section (6) of section 16A, neglecting the essential steps of providing an opportunity to be heard and conducting a proper inquiry. The Court noted that the officers' actions were based on the assumption that confiscation was the next stage after seizing the goods, contrary to the procedural obligations outlined in the proviso.In conclusion, the Court set aside the notices challenged in the writ petitions, allowing the officers to take further lawful action while emphasizing the need to adhere to the procedural requirements of section 16A. The judgment did not delve into the challenge regarding the vires of section 16A or related rules, as the main contention regarding the validity of the notices was sufficient for the decision. The Court did not address the aspect of recovery of goods' value in these writ petitions, focusing solely on the procedural irregularities in the officers' actions.
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