https://www.taxtmi.com/caselaws?id=153219 Section 45A of the Kerala General Sales Tax Act operates as an independent penal provision and is not confined to assessment proceedings. The term "assessing authority" in Explanation II requires a specific Gazette notification authorising an officer not below the rank of Sales Tax Officer to act under that section. An earlier general notification could not substitute for the notification required by the Explanation, and there was no material showing that the Intelligence Officer held the requisite rank or had been specifically notified. The officer therefore lacked competence to initiate proceedings and levy penalty under section 45A, rendering the proceedings unsustainable. en-us Wed, 10 Feb 1982 00:00:00 +0530 Fri, 19 Jul 2013 15:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153219 Section 45A of the Kerala General Sales Tax Act operates as an independent penal provision and is not confined to assessment proceedings. The term "assessing authority" in Explanation II requires a specific Gazette notification authorising an officer not below the rank of Sales Tax Officer to act under that section. An earlier general notification could not substitute for the notification required by the Explanation, and there was no material showing that the Intelligence Officer held the requisite rank or had been specifically notified. The officer therefore lacked competence to initiate proceedings and levy penalty under section 45A, rendering the proceedings unsustainable. Case-Laws VAT and Sales Tax Wed, 10 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153219