https://www.taxtmi.com/caselaws?id=174769 Section 3(2) of the Kerala General Sales Tax Act was construed as allowing the Government to appoint officers with jurisdiction over a local area or the entire State, depending on the limits assigned. Proceedings under section 45A were treated as distinct from assessment proceedings under Chapter V, and an Intelligence Officer notified with State-wide jurisdiction was competent to initiate and continue such proceedings against dealers anywhere in the State. The objection that the action was void for lack of local territorial jurisdiction was rejected, because the officer's notification extended his authority throughout the State. en-us Tue, 21 Mar 1995 00:00:00 +0530 Mon, 19 Oct 2015 16:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174769 Section 3(2) of the Kerala General Sales Tax Act was construed as allowing the Government to appoint officers with jurisdiction over a local area or the entire State, depending on the limits assigned. Proceedings under section 45A were treated as distinct from assessment proceedings under Chapter V, and an Intelligence Officer notified with State-wide jurisdiction was competent to initiate and continue such proceedings against dealers anywhere in the State. The objection that the action was void for lack of local territorial jurisdiction was rejected, because the officer's notification extended his authority throughout the State. Case-Laws VAT and Sales Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174769