KEY FOODS Vs. STATE OF KERALA

JUDGEMENT

(1.) The appellant challenged Ext. P9, an order passed by the Intelligence Officer, Commercial Taxes, Mattancherry, imposing penalty Rs.1,40,000/-, exercising his power under S.15 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (hereinafter referred as the 'Act'). He had two fold contentions. One, the Intelligence Officer did not have jurisdiction to pass an order under S.15 imposing penalty and two, his vehicle did not come within the purview of the charging section, S.3. Both these contentions were repelled by the learned Single Judge.

(2.) It is contended by the counsel for the appellant that, S.15 enabled only the Assessing Authority under the Act to pass an order imposing penalty. Assessing Authority had been defined under S.2(c) as one appointed under S.5 of the Act. S.5 enables Government by notification to appoint officers of Agricultural Income Tax and Sales Tax Department, not below the rank of Sales Tax Officer, to be Assessing Authorities, for the purpose of the Act. So the Assessing Authority need not be Sales Tax Officer alone. It can be an Officer in rank of Sales Tax Officer, as duly notified by Government. A notification had been issued in SRO No. 1210/94 appointing sales tax officers, under sub-s.(2) of S.3, to exercise the powers of Assessing Authority, for the purpose of the Act. So the Sales Tax Officers appointed under sub-s.(2) of S.3 of the Kerala General Sales Tax Act, 1963 are the Assessing Authorities under the Act. The 'Sales Tax Officer' has been defined under S.2(xxii) of the Kerala General Sales Tax Act. The definition reads as follows:

(3.) So, the Sales Tax Officer is one so appointed to perform the functions under the Act. Even going by the definition, Sales Tax Officer is one appointed under S.3. Sub-s.(2) is the relevant provision under S.3, which includes even the officers appointed for performing the functions as duly empowered by Government. Government had issued a notification under the said provision as SRO No. 335/1963 empowering certain officers to be Sales Tax Officers. It has been duly amended by Annexure-A1 notification. SRO No. 1404/89 enabling Intelligence Officers also to exercise the functions of the Sales Tax Officers under the Sales Tax Act. Necessarily, going by the definition of Assessing Authority under S.2(c) and S.5 of the Act and SRO No. 1210/94 issued under the Act, Intelligence Officer will also come under the Assessing Authority to impose penalty. The officer has therefore jurisdiction. The contention to the contra therefore fails.