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2020 (2) TMI 363 - HC - VAT and Sales TaxValidity of reassessment order - Section 39(1) of the Karnataka Value Added Tax Act, 2003 - Section 9(2) of the CST Act of 1956 read with Section 36(1) of the said Act of 2003 - disallowance of input tax credit - levy of output tax - non-production of books of accounts - HELD THAT:- It is apparent from the first page of the inteliigence report that the Intelligence Report relates to the years 2011-12 and 2012-13. Secondly, the Intelligence Report is not an adjudication. The Intelligence Report is submitted by exercising the powers under Section 52 of the said Act of 2003 after directing production of the documents and after inspection of the documents. Section 52 of the said Act of 2003 does not contemplate any adjudication. Apart from the fact that the Intelligence Report relates to different periods, the Intelligence Report only records an opinion which is forwarded for taking action. Perhaps on the basis of the said report, the First Information Report may have been registered. The grievance of the learned counsel appearing for appellant is that the inspection report was not produced before the authority before passing the reassessment order. The learned Single Judge has rightly observed that there is no final adjudication made on the issue whether the allegation made against the tax consultant is correct. Admittedly, the dispute is between the appellant and the tax consultant. Hence, there are no error in the view taken by the learned Single Judge in exercise of the powers under Article 226 and 227 of the Constitution of India. Appeal dismissed - decided against appellant.
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