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2008 (10) TMI 615 - HC - VAT and Sales TaxProvisions of section 76(5)(a) provisions of of the Rajasthan Value Added Tax Act, 2003 - Held that:- In this case, obviously the petitioner is challenging the notices issued to him although the petitioner has brought to the notice of this court certain facts with regard to his innocence as also the fact that respondent No. 3 while issuing the notice has asserted that forgery has been committed by the petitioner, meaning thereby, respondent No. 3 has presumed the illegality without deciding the matter finally. It is true that the authorities should not take decision with a pre-occupied mind. They are required to act in accordance with law. Therefore, in my opinion, as held by the apex court in case of Assistant Commissioner, Anti-Evasion, Commercial Taxes, Bharatpur v. Amtek India Limited reported in [2007 (2) TMI 9 - SUPREME COURT OF INDIA] officers should not act in a manner as if they are bloodhound and not watchdogs of revenue. Writ petition is hereby disposed of with a direction to the respondent-Department to decide the matter within a period of one week positively from today and, at the time of deciding the matter, the concerned authority shall not traverse beyond the ambit and scope of section 76(5)(a) of the Act and shall ignore the allegations levelled in the notices impugned with regard to alleged forgery allegedly committed by the petitioner and shall decide the matter independently after providing opportunity of hearing to the petitioner, by a speaking order.
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