https://www.taxtmi.com/caselaws?id=155229 Section 19B of the Kerala General Sales Tax Act authorises estimation of value on prevailing market price where undervaluation is adopted to evade tax, and the provision was held constitutionally valid as an anti-evasion taxing machinery measure. The court accepted that the power to levy tax includes ancillary power to prescribe effective collection methods and curb evasion, provided the assessing authority acts on objective materials, conducts an enquiry, and gives the assessee a reasonable opportunity of being heard. On that basis, the discretion under section 19B was not treated as unguided or arbitrary, and the challenge to the notices issued under the Act failed. en-us Mon, 28 Mar 1988 00:00:00 +0530 Mon, 02 Sep 2013 14:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155229 Section 19B of the Kerala General Sales Tax Act authorises estimation of value on prevailing market price where undervaluation is adopted to evade tax, and the provision was held constitutionally valid as an anti-evasion taxing machinery measure. The court accepted that the power to levy tax includes ancillary power to prescribe effective collection methods and curb evasion, provided the assessing authority acts on objective materials, conducts an enquiry, and gives the assessee a reasonable opportunity of being heard. On that basis, the discretion under section 19B was not treated as unguided or arbitrary, and the challenge to the notices issued under the Act failed. Case-Laws VAT and Sales Tax Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155229