https://www.taxtmi.com/caselaws?id=154244 Section 28(8) of the Kerala General Sales Tax Act was upheld as within the State Legislature's competence, with the Court treating Entries 54 and 64 of List II as sufficient support for a penalty linked to unaccounted goods found in inspection or search. The levy was not dependent on prior determination of tax liability, and the constitutional challenge failed. The Court also declined to reduce the penalty in writ proceedings, holding that Article 226 jurisdiction does not ordinarily extend to factual reassessment of penalty quantum on a plea of arbitrariness. The statutory penalty provision therefore stood, and no writ relief was granted. en-us Tue, 10 Sep 1985 00:00:00 +0530 Wed, 14 Aug 2013 16:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154244 Section 28(8) of the Kerala General Sales Tax Act was upheld as within the State Legislature's competence, with the Court treating Entries 54 and 64 of List II as sufficient support for a penalty linked to unaccounted goods found in inspection or search. The levy was not dependent on prior determination of tax liability, and the constitutional challenge failed. The Court also declined to reduce the penalty in writ proceedings, holding that Article 226 jurisdiction does not ordinarily extend to factual reassessment of penalty quantum on a plea of arbitrariness. The statutory penalty provision therefore stood, and no writ relief was granted. Case-Laws VAT and Sales Tax Tue, 10 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154244