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2008 (9) TMI 898 - HC - VAT and Sales TaxBest judgment assessment - penalty imposed - Held that:- The assessing authority has not independently applied his mind, but has merely adopted whatever that was done by the intelligence officer of the Department for the purpose of imposing penalty under section 45A of the Act. As already observed that the assessing officer is a quasi-judicial authority and while exercising his quasi-judicial function, he has to apply his mind independently and while doing so, can also take into consideration the findings of the intelligence officer of the Department and at any rate, that cannot be the sole basis. Thus cannot sustain the order passed by the assessing authority. Set aside the order passed and remand the matter to the assessing authority with a direction to pass a fresh order in accordance with law. Revision allowed.
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