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2017 (9) TMI 1725 - KARNATAKA HIGH COURTValidity of reassessment - survey proceedings undertaken at the business premises of the petitioner u/s 52 of the KVAT Act, 2003 - Supervisory Jurisdiction on the part of this Court - Held that:- This court is satisfied that the proceedings of the respondent-Commercial Taxes Department, in the present case, does not require any interference or investigation under the directions of this court in exercise of its jurisdiction under article 226 of the Constitution of India. This court does not have any supervisory jurisdiction to oversee the dealing of the complaints of the individual assessees by heads of Commercial Taxes Department or any other Department for that matter. If there are allegations of corruption or other specific nature duly supported with the evidence, there are agencies and authorities to look into that and the writ jurisdiction of this court cannot be invoked for the purpose of directing such investigations - If there is any allegations of the petitioner made against that Customs Official, that is not the subject-matter of the present writ petition. Therefore, even if a complaint is filed against any official of the Commercial Taxes Department as well, that too, also cannot be the matter of investigation under the writ jurisdiction. Petition disposed off.
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