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2011 (3) TMI 1520 - KARNATAKA HIGH COURTLegality of the assessment orders passed by the assessing authority under the provisions of the Karnataka Value Added Tax Act, 2003 determining the tax liability of the assessee for the periods from April 2005 to March 2007 and from April 2007 to March 2010 (annexures L and L1 to the writ petitions) in sum of ₹ 94,95,880 and mulcting penalty of ₹ 10,23,777 QUESTIONED Held that:- It is not the function of this court to look into such facts for the purpose of granting relief in writ jurisdiction and to waste the precious judicial time required to be apportioned amongst all litigants, particularly when large number of litigants are waiting in the queue before this court and there is large pendency and even when adequate statutory remedies are provided. The second ground of no opportunity is only a ruse as the petitioner had ample opportunity and if the petitioner either deliberately or for whatever reason did not choose to place its books of accounts and other record and cannot be laid at the doorstep of the respondent-authority even assuming petitioner wants to place further material, it can always be attempted in the appeal and not before this court in a petition under article 227 of the Constitution of India. The third contention that the assessing officer is biased is again an idle contention as in tax matters it is only assessing authorities who pass the orders and just because the assessing officer also had caused investigation cannot of any consequence as the principle of bias is not attracted in that sense in respect of the assessing officer who are all inevitably employees of the Revenue Department. Appeal dismissed.
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