TaxTMI 
TaxTMI 
1987 (12) TMI 317
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....ces. 2.. The petitioner in each of the two proceedings is an assessee under the Kerala General Sales Tax Act, 1963 (the "Act"). By the impugned order in O.P. No. 6560 of 1981, penalty was imposed upon the assessee under section 45-A(1)(b) and (c) of the Act. By the impugned order in O.P. No. 4752 of 1980, notice was issued to the assessee as to why penalty should not be imposed under section 45-A. The main contention of each of the petitioners before the learned judge was that the officer who imposed the penalty under section 45-A was not competent to do so as no power had been specifically conferred upon him under that provision. Upholding that contention, the learned judge held that, in the absence of a notification in terms of explanati....
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....er this Act." Section 3 refers to sales tax authorities. Sub-section (2) of that section reads: "The Government shall appoint as many Deputy Commissioners, Appellate Assistant Commissioners, Inspecting Assistant Commissioners, Sales Tax Officers and such other officers as they think fit for the purpose of performing the functions respectively assigned to them by or under this Act. Such officers shall perform the said functions within such local limits as the Government or any authority or officer empowered by them in this behalf may assign to them." Sales Tax Officers, along with other officers, are appointed by the Government under this provision to perform such functions as are assigned to them by or under the Act. They perform such f....
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....: "For the purposes of this sub-section, the expression 'assessing authority' includes any officer not below the rank of Sales Tax Officer specified by the Government in this behalf by notification in the Gazette." Explanation II which contains an inclusive definition, ropes in any officer (not below the rank of Sales Tax Officer) specified by the Government by notification. Such an officer is an assessing authority only for the purpose of section 45-A, and not for any other purposes, as he has not also been notified under sections 2(iv) and 3(2). But he is fully competent to impose penalty in the circumstances mentioned in section 45-A. This is all that is purported to be achieved by explanation II. 7.. It is not correct to say, as foun....
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....s, concedes that, in the light of the decision of the Division Bench in Intelligence Officer, Central Intelligence Squad v. Hotel Ambassador [1980] 45 STC 425 (Ker) the power under section 45-A can be exercised by the officer independently of the assessment proceedings. 9.. For the reasons stated by us, we hold that the notification under sections 2(iv) and 3(2) is sufficient conferment of power for the purpose of section 45-A as well. The notification of 1963 issued under sections 2(iv) and 3(2) of the Act operates in full force independently of explanation II to section 45-A(1). This explanation does not derogate from the power conferred under sections 2(iv) and 3(2) which necessarily embraces section 45-A as well. 10.. Accordingly we h....