https://www.taxtmi.com/caselaws?id=155348 Penalty under section 14(2) of the A.P. General Sales Tax Act had to be imposed contemporaneously by the assessing authority while making the best judgment assessment. The phrase "while making the assessment" was construed to require the same authority to record satisfaction and levy penalty at that stage; a later penalty order passed by a successor authority for the same assessment year was outside the statutory scope and lacked jurisdiction. On that basis, the subsequent penalty proceedings were invalid, and the penalty order and connected appellate orders were quashed. en-us Wed, 30 Mar 1988 00:00:00 +0530 Tue, 03 Sep 2013 16:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155348 Penalty under section 14(2) of the A.P. General Sales Tax Act had to be imposed contemporaneously by the assessing authority while making the best judgment assessment. The phrase "while making the assessment" was construed to require the same authority to record satisfaction and levy penalty at that stage; a later penalty order passed by a successor authority for the same assessment year was outside the statutory scope and lacked jurisdiction. On that basis, the subsequent penalty proceedings were invalid, and the penalty order and connected appellate orders were quashed. Case-Laws VAT and Sales Tax Wed, 30 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155348