Independent transit-pass assessment power upheld where notifications specifically empowered the officer at the first check post.

Section 28-AA(4) of the Karnataka Sales Tax Act operates independently because of its non obstante clause, so the decisive question is whether the officer was specifically empowered to act under that provision. The governing notifications under section 28-A(3) and rule 18A(5), read with rule 23F, authorised the Commercial Tax Officer (Intelligence) at the relevant check post to issue the transit pass and to assess tax and penalty on non-compliance. On that basis, the notice, assessment, tax demand, and penalty were treated as valid, and the jurisdictional challenge was rejected.

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Issues: Whether the Commercial Tax Officer (Intelligence), Bellary, had jurisdiction and specific empowerment to issue the notice under section 28-AA(4) of the Karnataka Sales Tax Act, 1957 and to make the assessment and levy penalty under the connected rules and notifications.

Analysis: Section 28-AA(4) operates independently of the general charging provision because of its non obstante clause, and therefore the assessment under that provision depends only on whether there is specific empowerment for that purpose. The notifications issued under section 28-A(3) empowered the Commercial Tax Officer (Intelligence), Bellary, to exercise powers at the relevant check post, and rule 18A(5), introduced by the amendment notification, made the officer-in-charge issuing the transit pass the authority for the purpose of section 28-AA(4). Read with rule 23F, the same officer was competent to issue the transit pass and to make the assessment on failure to comply with the transit-pass requirements. The contention that the notice and assessment were without jurisdiction was therefore rejected.

Conclusion: The notice, assessment, tax demand, and penalty were held to be valid, and the writ appeal failed.

Ratio Decidendi: Where the statute and the governing notifications specifically empower the officer issuing the transit pass at the first check post, that officer is also competent to assess tax under section 28-AA(4), and the power is an independent one unaffected by the general charging provision.

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