https://www.taxtmi.com/caselaws?id=160371 Where delegated penalty power is made subject to the rules, a specific rule barring delegation to officers below Superintendent rank prevails over a general delegation notification. An Inspector of Taxes therefore lacked jurisdiction to impose penalty under the Assam General Sales Tax Act before the rule amendment. The later amendment to rule 10, inserted on 22 September 1998, was treated as prospective only and not as a retrospective curing provision, so it did not validate earlier penalty orders. The resulting penalty orders were quashed, with consequential release or refund of the seized goods or sale proceeds. en-us Thu, 02 Aug 2001 00:00:00 +0530 Mon, 16 Dec 2013 18:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160371 Where delegated penalty power is made subject to the rules, a specific rule barring delegation to officers below Superintendent rank prevails over a general delegation notification. An Inspector of Taxes therefore lacked jurisdiction to impose penalty under the Assam General Sales Tax Act before the rule amendment. The later amendment to rule 10, inserted on 22 September 1998, was treated as prospective only and not as a retrospective curing provision, so it did not validate earlier penalty orders. The resulting penalty orders were quashed, with consequential release or refund of the seized goods or sale proceeds. Case-Laws VAT and Sales Tax Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160371