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Issues: Whether an Intelligence Officer notified by the Government with State-wide jurisdiction could validly initiate and continue proceedings under section 45A of the Kerala General Sales Tax Act against dealers anywhere in the State, and whether such action was without jurisdiction for want of local limits.
Analysis: Section 3(2) authorises the Government to appoint officers to perform functions under the Act and to assign the local limits within which they may act. The provision was construed as enabling the Government to confer jurisdiction either over a local area or over the whole State, while any assignment of local limits would restrict the officer's exercise of power. Proceedings under section 45A were treated as distinct from assessment proceedings under Chapter V. Since section 45A permits action by an assessing authority specified by Government notification, an officer notified with State-wide jurisdiction was held competent to proceed under that section against dealers anywhere in the State. The contrary view that such action was void for want of local territorial jurisdiction was rejected.
Conclusion: The Intelligence Officer with State-wide jurisdiction was competent to initiate section 45A proceedings, and the challenge to jurisdiction failed.
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