https://www.taxtmi.com/caselaws?id=128726 Prior approval under the proviso to section 16 was mandatory before a delegated authority could impose penalty under section 10(3) of the Central Provinces and Berar Sales Tax Act, 1947. The Bombay High Court's reasoning was that delegation of penal power remained subject to the statutory safeguard, and a subordinate authority could not act validly without satisfying that condition. It also held that entry 11-A in rule 67 could not override or dilute the proviso, because subordinate legislation cannot amend the parent Act. The penalties were therefore quashed as invalid for non-compliance with the statutory approval requirement. en-us Fri, 24 Aug 1962 00:00:00 +0530 Wed, 10 Apr 2013 15:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128726 Prior approval under the proviso to section 16 was mandatory before a delegated authority could impose penalty under section 10(3) of the Central Provinces and Berar Sales Tax Act, 1947. The Bombay High Court's reasoning was that delegation of penal power remained subject to the statutory safeguard, and a subordinate authority could not act validly without satisfying that condition. It also held that entry 11-A in rule 67 could not override or dilute the proviso, because subordinate legislation cannot amend the parent Act. The penalties were therefore quashed as invalid for non-compliance with the statutory approval requirement. Case-Laws VAT and Sales Tax Fri, 24 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128726