https://www.taxtmi.com/caselaws?id=409851 An Assistant Commissioner passing assessment and refund orders under the Kerala Value Added Tax Act acted in a judicial or at least quasi-judicial capacity, because the process required notice, hearing, and determination of liability on objective material. That brought the officer within the protection of the Judges (Protection) Act, 1985. Section 3(1) was held to protect acts done in discharge of judicial duty, and prosecution could not be founded merely on the assessment orders or on allegations that they were erroneous, caused revenue loss, or were issued under departmental directions. In the absence of material showing extraneous considerations, bribe, or oblique motive, the criminal proceedings were barred and quashed. en-us Mon, 12 Jul 2021 00:00:00 +0530 Sat, 17 Jul 2021 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409851 An Assistant Commissioner passing assessment and refund orders under the Kerala Value Added Tax Act acted in a judicial or at least quasi-judicial capacity, because the process required notice, hearing, and determination of liability on objective material. That brought the officer within the protection of the Judges (Protection) Act, 1985. Section 3(1) was held to protect acts done in discharge of judicial duty, and prosecution could not be founded merely on the assessment orders or on allegations that they were erroneous, caused revenue loss, or were issued under departmental directions. In the absence of material showing extraneous considerations, bribe, or oblique motive, the criminal proceedings were barred and quashed. Case-Laws VAT and Sales Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409851