https://www.taxtmi.com/caselaws?id=174769 The Division Bench affirmed the jurisdiction of officers under the Kerala General Sales Tax Act, ruling that an Inspecting Assistant Commissioner with Statewide authority could properly initiate proceedings under Section 45A without referral to the local assessing authority. The court clarified that officers appointed with Statewide jurisdiction could operate throughout the State, rejecting claims that such appointments were ultra vires the Act. It was established that officers with Statewide powers, including Intelligence Officers, could lawfully take action under Section 45A against dealers statewide, with the validity of their actions upheld in the judgment. The Original Petitions were dismissed without costs, emphasizing the officers' competence within their designated jurisdictions. 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 The Division Bench affirmed the jurisdiction of officers under the Kerala General Sales Tax Act, ruling that an Inspecting Assistant Commissioner with Statewide authority could properly initiate proceedings under Section 45A without referral to the local assessing authority. The court clarified that officers appointed with Statewide jurisdiction could operate throughout the State, rejecting claims that such appointments were ultra vires the Act. It was established that officers with Statewide powers, including Intelligence Officers, could lawfully take action under Section 45A against dealers statewide, with the validity of their actions upheld in the judgment. The Original Petitions were dismissed without costs, emphasizing the officers' competence within their designated jurisdictions. Case-Laws VAT and Sales Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174769