Rank qualification for penalty powers under sales tax law applies to all designated officers, invalidating action by lower-ranking staff.

The rank requirement in section 22A(7) of the Rajasthan Sales Tax Act, 1954 was held to govern both the officer-in-charge of a check-post or barrier and any other officer. Because the penalty power is quasi-judicial and must be exercised by a competent authority under the statutory scheme, a lower-ranking official could not validly impose penalty under that provision. The court read section 2(b) with the penalty provisions and the parallel language in section 22(6)(b) as confirming that the Legislature intended the power to be limited to officers not below the rank of Assistant Commercial Taxes Officer. The impugned penalty order was therefore invalid.

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Issues: Whether the words "not below the rank of Assistant Commercial Taxes Officer" in section 22A(7) of the Rajasthan Sales Tax Act, 1954 qualify only the phrase "any other officer" or also govern the "officer-in-charge of the check-post or barrier", and whether a lower division clerk could validly impose penalty under that provision.

Analysis: The penalty power under section 22A(7) is a quasi-judicial power involving discretion and hearing, and must be exercised by an authority competent under the scheme of the Act. Reading section 2(b) with the penalty provisions, the expression "not below the rank of Assistant Commercial Taxes Officer" was held to qualify both the officer-in-charge of the check-post or barrier and any other officer. The structure of the Act, including the parallel language in section 22(6)(b), showed that the Legislature did not intend to confer such penal power on persons below that rank.

Conclusion: A person below the rank of Assistant Commercial Taxes Officer was not competent to impose penalty under section 22A(7); the impugned penalty order was invalid.

Ratio Decidendi: Where a statutory penalty provision confers quasi-judicial power on an officer-in-charge or other officer, a rank qualification attached to the enabling words governs both categories unless the statute clearly indicates otherwise.

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