https://www.taxtmi.com/caselaws?id=157809 Statewide jurisdiction conferred on an Intelligence Officer by notification can validly support initiation of proceedings under section 45A of the Kerala General Sales Tax Act against dealers anywhere in the State. Section 3(2) permits the Government to appoint officers and assign local limits, but that territorial restriction governs the area of performance and does not prevent a broader jurisdiction where the statutory scheme authorises it. Section 45A proceedings are distinct from assessment proceedings, so they are not confined by the local jurisdiction applicable to assessment. The contrary view was overruled, and the petitions were dismissed. en-us Tue, 21 Mar 1995 00:00:00 +0530 Thu, 10 Oct 2013 18:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157809 Statewide jurisdiction conferred on an Intelligence Officer by notification can validly support initiation of proceedings under section 45A of the Kerala General Sales Tax Act against dealers anywhere in the State. Section 3(2) permits the Government to appoint officers and assign local limits, but that territorial restriction governs the area of performance and does not prevent a broader jurisdiction where the statutory scheme authorises it. Section 45A proceedings are distinct from assessment proceedings, so they are not confined by the local jurisdiction applicable to assessment. The contrary view was overruled, and the petitions were dismissed. Case-Laws VAT and Sales Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157809