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2011 (5) TMI 871 - HC - VAT and Sales TaxWhether denial of copies of the preliminary verification report in respect of the seized books of accounts and copies of the seized documents will render the impugned proceeding vitiated even when the statutory rules laying down the procedure for holding seizure proceedings are silent in this behalf or not? Held that:- Unable to say that any prejudice is being caused to the appellant by the non-supply of those documents. All that he stated in that letter is that the documents were essential for their audit purpose and for their regular day-to-day business work as otherwise their business was being greatly affected: he did not whisper any statement about his inability to reply to the impugned notice dated November 8, 2001 issued by respondent 4 due to non-supply of those documents. The appellant has thus failed to place any facts record to substantiate his case that any prejudice, not to speak of substantial prejudice, is being caused to him for non-supply of those document. Even if we assume that rules of natural justice have been violated by the respondent authorities for the non-supply of the copies of the preliminary verification report and the seized documents, on the findings so reached by us, we do not think that any prejudice, ipso facto, could possibly be caused to the appellant. Appeal dismissed.
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