https://www.taxtmi.com/caselaws?id=162751 A compulsory purchase order under section 28-AAA of the Karnataka Sales Tax Act was held unsustainable because the mandatory safeguards in rule 52 were not followed. The court treated the power to purchase goods on alleged undervaluation as a drastic power with serious civil consequences, requiring strict compliance with the statutory control and direction of the Joint Commissioner and Commissioner. As the record did not show prior approval, permission, or effective supervision, and post facto approval was insufficient, the purchase orders were quashed and the writ petitions were allowed. en-us Fri, 22 Jul 2005 00:00:00 +0530 Thu, 13 Mar 2014 16:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162751 A compulsory purchase order under section 28-AAA of the Karnataka Sales Tax Act was held unsustainable because the mandatory safeguards in rule 52 were not followed. The court treated the power to purchase goods on alleged undervaluation as a drastic power with serious civil consequences, requiring strict compliance with the statutory control and direction of the Joint Commissioner and Commissioner. As the record did not show prior approval, permission, or effective supervision, and post facto approval was insufficient, the purchase orders were quashed and the writ petitions were allowed. Case-Laws VAT and Sales Tax Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162751