2003 (2) TMI 455

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..... appellant imposing a penalty in terms of section 45A of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act"). That was challenged in an application before the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Alappuzha, as provided for in sub-section (3) of that section. The appellant succeeded in that application and the order imposing penalty was set aside. T .....

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..... power cannot be invoked by the Board of Revenue. Imposition of penalty in terms of section 45A(1) is only "if the assessing authority or the Appellate Assistant Commissioner is satisfied that" any person had made any attempt to evade tax. Against such an order, an application is provided to the Deputy Commissioner under sub-section (3) of section 45A of the Act. Within the scheme of section 45A o .....

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..... exercise suo motu power conferred under that provision against an order of the Appellate Assistant Commissioner. An order imposing penalty, as mentioned above, can also be in relation to the proceedings by the Appellate Assistant Commissioner as well. 5.. It cannot be taken that, if an order under section 45A(1) is passed by one authority a suo motu revision by the Board of Revenue is maintainab .....

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