https://www.taxtmi.com/caselaws?id=159504 The rank requirement in section 22A(7) of the Rajasthan Sales Tax Act, 1954 was held to govern both the officer-in-charge of a check-post or barrier and any other officer. Because the penalty power is quasi-judicial and must be exercised by a competent authority under the statutory scheme, a lower-ranking official could not validly impose penalty under that provision. The court read section 2(b) with the penalty provisions and the parallel language in section 22(6)(b) as confirming that the Legislature intended the power to be limited to officers not below the rank of Assistant Commercial Taxes Officer. The impugned penalty order was therefore invalid. en-us Mon, 25 Oct 1993 00:00:00 +0530 Tue, 26 Nov 2013 14:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159504 The rank requirement in section 22A(7) of the Rajasthan Sales Tax Act, 1954 was held to govern both the officer-in-charge of a check-post or barrier and any other officer. Because the penalty power is quasi-judicial and must be exercised by a competent authority under the statutory scheme, a lower-ranking official could not validly impose penalty under that provision. The court read section 2(b) with the penalty provisions and the parallel language in section 22(6)(b) as confirming that the Legislature intended the power to be limited to officers not below the rank of Assistant Commercial Taxes Officer. The impugned penalty order was therefore invalid. Case-Laws VAT and Sales Tax Mon, 25 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159504