https://www.taxtmi.com/caselaws?id=159549 Penalty proceedings under the Kerala General Sales Tax Act may continue independently of an earlier notice proposing prosecution, because the penalty power under section 45A is distinct from the prosecutorial mechanism under section 46. An earlier prosecution notice does not by itself vitiate the penalty process, though prosecution is barred after a section 45A order by section 46A(3). The maximum penalty cannot be sustained where the authority records no independent assessment of the facts or reasons justifying that quantum. The penalty liability was upheld in principle, but the quantum was set aside for fresh consideration in accordance with law. en-us Thu, 27 Jun 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159549 Penalty proceedings under the Kerala General Sales Tax Act may continue independently of an earlier notice proposing prosecution, because the penalty power under section 45A is distinct from the prosecutorial mechanism under section 46. An earlier prosecution notice does not by itself vitiate the penalty process, though prosecution is barred after a section 45A order by section 46A(3). The maximum penalty cannot be sustained where the authority records no independent assessment of the facts or reasons justifying that quantum. The penalty liability was upheld in principle, but the quantum was set aside for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159549