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2015 (9) TMI 729 - HC - VAT and Sales TaxRevision of Order – Imposition of penalty, tax and interest – Respondent - Authority visited premises of appellant - Society and seized certain books of accounts – Respondent issued notice, invoking Section 64(1) of Karnataka Value Added Tax Act, 2003and called upon appellant to file objections – Appellant did not avail of this opportunity and based on records, 1st respondent - Authority passed impugned order imposing tax, penalty and interest – Held that:- notice categorically stated that if appellant failed to file objections to said notice, 1st respondent proposed to revise orders of Authority – In considered view, Section 64(1) gives 1st respondent - Authority with ample power to modify assessment or cancel assessment or direct fresh assessment – thus, appeals do not merit consideration– Ends of justice will met if opportunity is granted to appellant on payment of partial amount – Decided against Appellant.
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