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TMI Blog2017 (9) TMI 1725X X X X Extracts X X X X X X X X Extracts X X X X ..... urvey proceedings undertaken at the business premises of the petitioner under section 52 of the Karnataka Value Added Tax Act, 2003, appears to be in order and upon due assignment of authorization of the concerned Additional Commissioner in favour of the Assistant Commissioner. 3. The present petition is filed by the petitioner under article 226 of the Constitution of India, therefore does not brook any further interference by this court. 4. Besides the Statement of Objections filed by the respondent-Commerrial Taxes Department, though annexure R2, the assignment note produced by them is not a signed document and it only gives the assignment No. 170466975 and dated 1st July, 2016, and the same does not bear any designation or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that several purchases of electronic goods were made by the petitioner which was not recorded in the regular books of account. Therefore, proceedings have been initiated against the petitioner for assessment/ reassessment under section 39 of the Act. 9. Mr. Vedamurthy also pointed out that vide annexure R8, various assign- ments are made by the higher officials for taking different proceedings with regard to the same petitioner M/s. Next Gen Technologies with his TIN No. 29430885143 LVO-045 and this computer sheet has been produced to submit that the internal working of the respondent-Department takes place in the aforesaid manner. With due assignment, different proceedings under the Act including the proceedings of search and surv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was received by the Commissioner on 5th August, 2016 and then take appropriate action against the concerned authorities. 12. He submitted that the entire proceedings initiated by the respondent- Commercial Taxes Department are based on the personal involvement of the Customs Officer named above against whose illegal action, the petitioner had even filed a petition before this court and in the writ appeal filed by him in W. A. No. 659 of 2016 (T-TAR) in M. Kriplani v. Government of India, the Division Bench of this court on 23rd April, 2016 had even directed change of officer at the instance of the Chief Commissioner of the Customs. 13. The relevant para Nos. 3 to 8 of the order passed by the Division Bench of this court on 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. Hence, we direct the Chief Commissioner of Customs, Bengaluru, to look into the matter and assign the work of holding of enquiry to any other officer of the rank of Additional Commissioner of Customs (other than the Additional Commissioner of Customs, Airport who passed the order for suspension of out of charge order of the goods). 7. It is also clarified that the officer who may hold the enquiry shall not be influenced by the order dated 16th February, 2016 (annexure P) and he shall independently consider the matter in accordance with law on the basis of the material available before him after giving an opportunity of hearing both sides. 8. We also direct that the appellant shall co-operate with the enquiry proceedings. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced before this court. There is no reason to hold any further investigation in the matter under the directions of this court as to whether any letter or order communicating the disposal of the complaint annexure D dated 26th July, 2016 filed by the petitioner, was sent to him or not and the respondent-Department and its various authorities could proceed in accordance with law or not. 17. This court does not have any supervisory jurisdiction to oversee the dealing of the complaints of the individual assessees by heads of Commercial Taxes Department or any other Department for that matter. If there are allegations of corruption or other specific nature duly supported with the evidence, there are agencies and authorities to look into t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2016, upon a concession given by the learned counsel for Revenue is placed on record of the court nor any such adverse material against the said officer of Customs could have had any adverse effect on the proceedings initiated by the authorities of the Commercial Taxes Department commencing with the survey proceedings under section 52 of the Karnataka Value Added Tax Act on 1st July, 2016. 19. If there is any allegations of the petitioner made against that Customs Official, that is not the subject-matter of the present writ petition. Therefore, even if a complaint is filed against any official of the Commercial Taxes Department as well, that too, also cannot be the matter of investigation under the writ jurisdiction. 20.&nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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