https://www.taxtmi.com/caselaws?id=155436 An Intelligence Officer already authorised as an assessing authority under the Kerala General Sales Tax Act was competent to impose penalty under section 45-A(1), because the statutory expression "assessing authority" was read with the earlier general authorisation and Explanation II only added another inclusive route for notified officers. The penalty power was also not confined to the particular officer handling the assessee's assessment file; any authorised assessing authority could exercise it independently of pending assessment proceedings. The jurisdictional challenge therefore failed, and the penalty-related orders were sustained. en-us Mon, 07 Dec 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155436 An Intelligence Officer already authorised as an assessing authority under the Kerala General Sales Tax Act was competent to impose penalty under section 45-A(1), because the statutory expression "assessing authority" was read with the earlier general authorisation and Explanation II only added another inclusive route for notified officers. The penalty power was also not confined to the particular officer handling the assessee's assessment file; any authorised assessing authority could exercise it independently of pending assessment proceedings. The jurisdictional challenge therefore failed, and the penalty-related orders were sustained. Case-Laws VAT and Sales Tax Mon, 07 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155436