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2013 (11) TMI 461 - KERALA HIGH COURTProceeding u/s 45A - Imposition of penalty - Petitioner contends that he is neither a dealer nor an assessee under the Kerala General Sales Tax Act, 1963 - The petitioner is not in possession of the premises - Therefore, the proceedings under Section 45A are without jurisdiction and are liable to be quashed - Held that:- The course adopted by the assessing authority is totally unacceptable especially in view of the specific contention taken by the appellant that he did not conduct the disputed business and the signatory to the SIR was not his relative. It appears, simply by way of relying on the penalty order, the assessing authority was pleased to pass an order of assessment by way of estimating the taxable turnover of the appellant on the basis of the details collected by the Intelligence Officer at the time of inspection - Matter remitted back to assessing authority to conduct a fresh enquiry and pass appropriate order in accordance with law after affording an opportunity of hearing to the petitioner - Decided in favour of Assessee.
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