https://www.taxtmi.com/caselaws?id=161594 Penalty proceedings initiated under section 45A(1) of the Kerala General Sales Tax Act are governed by the special statutory route in section 45A, including the Board of Revenue's suo motu revisional power under section 45A(5). Section 37, which applies to other orders, cannot be used to enlarge jurisdiction where the substantive source of action is section 45A(5), and the mere mention of section 37 does not create a right of appeal. On that basis, no appeal to the High Court was shown to be maintainable under section 40, and the challenge to the Board's order failed. en-us Mon, 24 Feb 2003 00:00:00 +0530 Sat, 01 Feb 2014 15:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161594 Penalty proceedings initiated under section 45A(1) of the Kerala General Sales Tax Act are governed by the special statutory route in section 45A, including the Board of Revenue's suo motu revisional power under section 45A(5). Section 37, which applies to other orders, cannot be used to enlarge jurisdiction where the substantive source of action is section 45A(5), and the mere mention of section 37 does not create a right of appeal. On that basis, no appeal to the High Court was shown to be maintainable under section 40, and the challenge to the Board's order failed. Case-Laws VAT and Sales Tax Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161594