9911796707
TMI Blog2014 (8) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Court. Without prejudice to the rights and liberties of the petitioner to challenge Ext.P5, interference is declined - It is open for the petitioner to approach the departmental authorities to get back the documents and in case any such petition is filed, the same shall be considered and necessary orders shall be passed, effecting return of the documents at the earliest. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter, Ext.P1 notice was issued to the petitioner, proposing to impose penalty. The petitioner submitted Ext.P2 before the second respondent, upon which the petitioner was served with Ext.P3 notice on 1.2.2014. The petitioner submitted Ext.P4 letter before the second respondent; but without any regard to the facts and figures, the proceedings were finalised as per Ext.P5 order, which in turn is und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement, is as follows:- 3. It is submitted that, the books of accounts of the dealer for the year 2006-07 were called for, for verification on 28.06.2006 and 22.06.2006. The dealer had not produced the books of accounts nor cared to turn up till date. Then a penalty Notice under Section 67 (1) of the KVAT Act 2003 was issued top the dealer on 03.12.2013 posting the case for hearing on 19.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st for copies of any document also. He should have tendered a written application after filing proper authorization and should have made available stamps and copying sheets. In the absence of the above, certified copies of seized documents was not given to unauthorized person. 5. After hearing both the sides, this Court is of the view that the position requires to be considered in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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