https://www.taxtmi.com/caselaws?id=160041 Intelligence Officers of the Commercial Taxes Department were treated as having statewide jurisdiction to exercise the powers of Sales Tax Officers under section 3(2) of the Kerala General Sales Tax Act, 1963, as reflected in the relevant Government order and S.R.O. No. 1210/94. On that basis, an Intelligence Officer was competent to act as an assessing authority and pass a penalty order within the jurisdiction conferred by the statutory scheme. Where the Act also provides an appeal under section 13, the aggrieved party is to pursue that statutory remedy within the time granted, rather than insist on writ intervention. en-us Mon, 29 May 2000 00:00:00 +0530 Sat, 07 Dec 2013 15:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160041 Intelligence Officers of the Commercial Taxes Department were treated as having statewide jurisdiction to exercise the powers of Sales Tax Officers under section 3(2) of the Kerala General Sales Tax Act, 1963, as reflected in the relevant Government order and S.R.O. No. 1210/94. On that basis, an Intelligence Officer was competent to act as an assessing authority and pass a penalty order within the jurisdiction conferred by the statutory scheme. Where the Act also provides an appeal under section 13, the aggrieved party is to pursue that statutory remedy within the time granted, rather than insist on writ intervention. Case-Laws VAT and Sales Tax Mon, 29 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160041