https://www.taxtmi.com/caselaws?id=156424 Section 59A of the Kerala General Sales Tax Act, 1963 was held unconstitutional because it conferred unguided executive power to determine disputed tax rates without adequate standards, procedural safeguards, or limits on scope and effect. The provision was found to operate as a quasi-judicial adjudication without the protections normally associated with assessment, appeal, revision, and judicial scrutiny, and its working was held to be arbitrary and inconsistent with the requirement that tax be imposed only by authority of law. The section was declared ultra vires Article 14, and all orders passed under it were quashed. en-us Thu, 15 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 15:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156424 Section 59A of the Kerala General Sales Tax Act, 1963 was held unconstitutional because it conferred unguided executive power to determine disputed tax rates without adequate standards, procedural safeguards, or limits on scope and effect. The provision was found to operate as a quasi-judicial adjudication without the protections normally associated with assessment, appeal, revision, and judicial scrutiny, and its working was held to be arbitrary and inconsistent with the requirement that tax be imposed only by authority of law. The section was declared ultra vires Article 14, and all orders passed under it were quashed. Case-Laws VAT and Sales Tax Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156424