TaxTMI 
TaxTMI 
1995 (3) TMI 433
X X X X Extracts X X X X
X X X X Extracts X X X X
....from the decision of a learned single Judge in O.P. No. 1084 of 1993, reported as Jyothi Laboratories v. Inspecting Assistant Commissioner [1994] 94 STC 199 (Ker); 1993 KLJ (TC) 666. In that case, the Inspecting Assistant Commissioner, who had Statewide jurisdiction, inspected the business premises of the petitioner therein and issued notice alleging failure to keep true and complete accounts as also submission of untrue or incorrect returns constituting offences under section 45A(b) and (d) of the Kerala General Sales Tax Act, (hereinafter referred to as "the Act"). While replying to the notice, the petitioner, inter alia, raised a contention that the Inspecting Assistant Commissioner is not competent to initiate action under section 45A b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the Intelligence Officers of Alappuzha and Kottayam. Kottayam officer issued notice initiating proceedings under section 45A of the Act. That officer had, as per notification issued by the State, Statewide jurisdiction. Notification conferring jurisdiction over the entire State was questioned. Dealing with this aspect, the learned Judge observed: "One of the two authorities who could act under section 45A(1) is'the assessing authority' who includes, thanks to explanation II, any officer not below the rank of a Sales Tax Officer specified by Government, by notification in the Gazette. The notification exhibit P14 was intended for this purpose and thereby an Intelligence Officer also became an'assessing authority' entitled to impose p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Judge. 4.. O.P. No. 18395 of 1994 is, as agreed to by learned counsel appearing in these petitions, treated as the main case. The facts of that case is as follows: The petitioner-company is a registered dealer under the Kerala General Sales Tax Act and the Central Sales Tax Act on the files of the Sales Tax Officer, Adimali. The business place of the company at Adimali was inspected by the Intelligence Officer (Investigation Branch) and party attached to the office of the Deputy Commissioner (I), Trivandrum on August 25, 1993. They seized certain records. After verification of the accounts and seized records with the shop inspection report the Intelligence Officer found defects and irregularities on the account. Notice was issued to the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unctions respectively assigned to them by or under the Act. This power of the Government is virtually absolute in the sense that the Government has the power to appoint Deputy Commissioners, Appellate Assistant Commissioners, Inspecting Assistant Commissioners, Sales Tax Officers and such other officers as the situation requires. When such officers are so appointed, the latter part of the above clause says that they should perform the functions assigned to them within such local limits as the Government may assign to them. According to us, the latter part of the clause is a restriction on the powers of the officers. If an officer has been appointed by the Government to exercise functions under the Act within certain local limits, then such ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....een conferred jurisdiction throughout the State can function throughout the State of Andhra Pradesh for making assessments under the Act. The contention was that officers under the Andhra Pradesh Act can only perform functions under the Act under such local limits as assigned to them by the State and that officer cannot be empowered to function throughout the State of Andhra Pradesh for making assessments under the Act. In other words the contention was, the Assistant Commissioners of Intelligence and the Commercial Tax Officers, Intelligence, not being officers authorised to perform the functions within the local limits, have no jurisdiction to take any proceeding for making assessments or levy of tax and penalties. The Bench took the view....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing jurisdiction over the area. Proceedings under section 45A can be initiated and continued by the assessing authority who has been specified by the Government in this behalf by notification in the Gazette. First respondents in these cases being officers notified by the Government as assessing authorities, are competent to initiate action against the petitioners under section 45A of the Act. In the above circumstances, we do not find any vice in the action taken by the Intelligence Officers under section 45A of the Act. The conclusion arrived at by us is that an officer of the department who is conferred Statewide jurisdiction by the Government by notification can initiate action under section 45A of the Act as against dealers having busin....