https://www.taxtmi.com/caselaws?id=157581 Penalty under section 29A of the Kerala General Sales Tax Act, 1963 was not invalid merely because the authorities assumed the same officer initiated and imposed it; the record showed different officers performed those functions, so lack of competence was not established on that ground. On the merits, the Revenue failed to prove an attempt to evade tax because the Tribunal accepted additional evidence, found the transport covered by proper documents, and held that adequate enquiries had not been made. The penalty was therefore unsustainable, and refund of the amount collected was directed to remain in force. en-us Thu, 30 Sep 1993 00:00:00 +0530 Tue, 08 Oct 2013 14:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157581 Penalty under section 29A of the Kerala General Sales Tax Act, 1963 was not invalid merely because the authorities assumed the same officer initiated and imposed it; the record showed different officers performed those functions, so lack of competence was not established on that ground. On the merits, the Revenue failed to prove an attempt to evade tax because the Tribunal accepted additional evidence, found the transport covered by proper documents, and held that adequate enquiries had not been made. The penalty was therefore unsustainable, and refund of the amount collected was directed to remain in force. Case-Laws VAT and Sales Tax Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157581