2011 (3) TMI 1520

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....SHYLENDRA KUMAR J.-Writ petitions by M/s. Hubli Electricity Supply Company Limited (HESCOM), questioning the legality of the assessment orders passed by the assessing authority under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, "the Act"), determining the tax liability of the assessee for the periods from April 2005 to March 2007 and from April 2007 to March 2010 (annexure....

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..../2010-11 dated December 9, 2010, passed by the second respondent in empowering the investigation officer to initiate the assessment proceedings is produced at annexure E to the writ petition. (iv) Pass any other order as this honourable court deems fit in the facts and circumstances of the case, in the interest of justice and equity." 3. Sri Shiva Prakash, learned counsel for the petitioner,....

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....the very officer who had conducted the search investigation at the premises of the petitioner earlier as on 20th and 22nd of July 2010 and therefore the assessee has a bona fide apprehension that the assessing officer was biased against the petitioner and this has resulted in the impugned demand, etc. 6. The petitioner being a public authority or demand raised being huge can never be a ground f....

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....s additional reply dated March 7, 2011 (copy at annexure K), it cannot be raised in writ jurisdiction and even though it has been raised, it can be raised before the appellate authority as it is not in respect of entire period but only part of the period. All these things involve verification of facts. It is not the function of this court to look into such facts for the purpose of granting relief ....