Penalty jurisdiction under sales tax law remains with the assessing authority, not a revisional deputy commissioner.

Penalty under the Andhra Pradesh General Sales Tax Act could be levied under section 7-A(2) only by the assessing authority. A Deputy Commissioner, even when exercising revisional or reassessment powers under section 14(4) read with section 14(4-C), does not acquire the jurisdiction of an assessing authority for section 7-A(2). The penalty power under section 7-A(2) is distinct from the penalty mechanism under section 14(8), and the absence of an appellate remedy against a Deputy Commissioner's order under section 7-A supports that construction. On that basis, penalty orders passed by the Deputy Commissioner were without jurisdiction and beyond competence.

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Issues: Whether the Deputy Commissioner had jurisdiction to levy penalty under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957 after revising the assessment under section 14(4) read with section 14(4-C), and whether the penalty orders were therefore valid.

Analysis: Section 7-A(2) confers the power to levy penalty only on the assessing authority. The Deputy Commissioner, though empowered as a higher authority to exercise revisional or reassessment powers under section 14(4) read with section 14(4-C), does not by that reason become the assessing authority for the purpose of section 7-A(2). The penalty provision under section 7-A(2) is distinct from the penalty mechanism under section 14(8), and the absence of an appellate remedy against an order passed by the Deputy Commissioner under section 7-A further supports the view that such power was not intended to be exercised by him.

Conclusion: The penalty orders were without jurisdiction and beyond the competence of the Deputy Commissioner.

Ratio Decidendi: Penalty under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957 can be imposed only by the assessing authority, and a higher revisional authority exercising power under section 14(4-C) does not thereby acquire that jurisdiction.

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