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2014 (9) TMI 914

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..... cerned respondents, after considering the case involved and on the basis of the available materials. Such orders prima facie appear to have been passed with proper application of mind, which cannot be intercepted by this Court invoking the discretionary jurisdiction under Article 226 of the Constitution of India. In the said circumstances, interference is declined and the writ petition is dismisse .....

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..... o avail the benefit of interim stay during pendency of appeals. The assessment for the period from April 2012 - '13 was finalized by the first respondent, as per Exts. P1 series assessment orders on various dates and penalty was imposed as per Ext. P2 series orders. Being aggrieved of the orders, the petitioner approached the appellate authority by filing Ext. P3 series appeals and Ext. P4 ser .....

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..... his in turn came to be relied on against the petitioner, on the basis of the alleged KVATis data, referring to the irregularities. The petitioner, on coming across the mischief, filed Ext. P6(b) representation before the Deputy Commissioner, pointing out the name of the particular consignee who brought the goods into the State, also giving the telephone number as shown in the bill. In spite of thi .....

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..... evant. That apart, the petitioner came to know about the alleged mischief way back in May/June 2013 itself, as discernible from Exts. P6(b) and P6(c). If the petitioner was actually aggrieved of the callous inaction on the part of the respondents, it was always open for the petitioner to have caused an enquiry by way of appropriate proceedings. Similarly, if the concerned police officer had not ac .....

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..... rence is declined and the writ petition is dismissed. However, considering the fact that time stipulated to satisfy the condition imposed vide Exts. P5 and P5(a) orders is already over, the petitioner is granted further time of 'two weeks' to comply with the requirement. Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent .....

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