TMI Blog2016 (2) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... this fact already being well within the knowledge of the authorities, the AVATO Ward-59 clearly lacked the jurisdiction to pass the impugned orders - the Court sets aside the impugned order dated 12th January 2015 passed by the AVATO, Ward 59 under Sections 32 and 33 of the DVAT Act. However, the Petitioner through an authorised representative will remain present before the VATO, Ward 62 on 8th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The above orders were preceded by a system generated notice issued to the Petitioner under Section 59(2) of the DVAT Act on 29th December 2014 alleging that purchases had been made by the Petitioner from suspicious dealers and requiring the Petitioner to produce books of accounts and other evidence. This notice was also issued by the AVATO of Ward 59. 3. One of the main grounds on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Sections 32 and 33 of the DVAT Act. However, the Petitioner through an authorised representative will remain present before the VATO, Ward 62 on 8th March 2016 at 11 am and produce the books of accounts and other evidence and also provide any other information as may be sought by the VATO, Ward 62. Any material that may have been gathered against the Petitioner will be provided to the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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