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2012 (12) TMI 950 - HC - VAT and Sales TaxPenalty imposed under section 67 of the Kerala Value Added Tax Act, 2003 - Held that:- Reading of the Intelligence Officer's order shows that on facts he was satisfied that the request belatedly made by the petitioner was intended only for prolonging the proceedings. As far as the first contention is concerned, it should be stated that on both the previous occasions when the writ petitions were filed by him, the petitioner had not raised this plea that as per exhibits P1 and P1(a), the order could not have been passed by the sixth respondent. Further, the competence of the sixth respondent will depend upon whether he was the competent authority and the scope of the order constituting the team. Answer to the second contention also in my view will depend on the correctness of the finding of the sixth respondent on this aspect. In any case the resolution of both these contentions raised by the senior counsel for the petitioner requires an adjudication of the factual aspects involved in the case and such an adjudication is possible only in a regular appeal, which the petitioner will have to file in terms of the provisions of the Act itself.
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