https://www.taxtmi.com/caselaws?id=416639 Delegated penalty jurisdiction under the Orissa Sales Tax Act depended on the post-amendment allocation of authority between the Commissioner and the Sales Tax Officer. The amended Section 9-B(3) vested power in the Commissioner for penalties beyond twice the tax realised, while the Sales Tax Officer retained delegated authority under the existing circular or notification to impose penalty up to that limit. Because the proposed penalty did not exceed twice the tax involved, the Sales Tax Officer was acting within jurisdiction in initiating and imposing the penalty. en-us Tue, 23 Nov 2021 00:00:00 +0530 Tue, 04 Jan 2022 07:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416639 Delegated penalty jurisdiction under the Orissa Sales Tax Act depended on the post-amendment allocation of authority between the Commissioner and the Sales Tax Officer. The amended Section 9-B(3) vested power in the Commissioner for penalties beyond twice the tax realised, while the Sales Tax Officer retained delegated authority under the existing circular or notification to impose penalty up to that limit. Because the proposed penalty did not exceed twice the tax involved, the Sales Tax Officer was acting within jurisdiction in initiating and imposing the penalty. Case-Laws VAT and Sales Tax Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416639