https://www.taxtmi.com/caselaws?id=158695 Mere filial relationship does not establish agency for penalty proceedings under the Rajasthan Sales Tax Act, 1954. Authority to act for a dealer must be shown by express authority or by implied authority arising from surrounding circumstances under the Indian Contract Act, and blood relation alone is insufficient. On the record, the dealer's son was not proved to be an authorised agent, as there was no material of express or implied authority. In quasi-criminal penalty proceedings, the department had to affirmatively prove statutory liability with adequate material, and the son's admission and conduct could not by themselves bind the dealer. The penalty could not be sustained on that basis. en-us Fri, 20 Dec 1996 00:00:00 +0530 Tue, 05 Nov 2013 16:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158695 Mere filial relationship does not establish agency for penalty proceedings under the Rajasthan Sales Tax Act, 1954. Authority to act for a dealer must be shown by express authority or by implied authority arising from surrounding circumstances under the Indian Contract Act, and blood relation alone is insufficient. On the record, the dealer's son was not proved to be an authorised agent, as there was no material of express or implied authority. In quasi-criminal penalty proceedings, the department had to affirmatively prove statutory liability with adequate material, and the son's admission and conduct could not by themselves bind the dealer. The penalty could not be sustained on that basis. Case-Laws VAT and Sales Tax Fri, 20 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158695