https://www.taxtmi.com/caselaws?id=156211 Section 28-AA(4) of the Karnataka Sales Tax Act operates independently because of its non obstante clause, so the decisive question is whether the officer was specifically empowered to act under that provision. The governing notifications under section 28-A(3) and rule 18A(5), read with rule 23F, authorised the Commercial Tax Officer (Intelligence) at the relevant check post to issue the transit pass and to assess tax and penalty on non-compliance. On that basis, the notice, assessment, tax demand, and penalty were treated as valid, and the jurisdictional challenge was rejected. en-us Tue, 16 Jul 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156211 Section 28-AA(4) of the Karnataka Sales Tax Act operates independently because of its non obstante clause, so the decisive question is whether the officer was specifically empowered to act under that provision. The governing notifications under section 28-A(3) and rule 18A(5), read with rule 23F, authorised the Commercial Tax Officer (Intelligence) at the relevant check post to issue the transit pass and to assess tax and penalty on non-compliance. On that basis, the notice, assessment, tax demand, and penalty were treated as valid, and the jurisdictional challenge was rejected. Case-Laws VAT and Sales Tax Tue, 16 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156211