2019 (9) TMI 571

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.... TO R4) ORDER In the instant writ petition, petitioners have sought for the following reliefs:   a) Issue writ of certiorari or directions in the nature of certiorari to quash the impugned order passed by the first respondent bearing No. CTO/Vig-20/SVC/GCE-10/ 2017-18 dated 15.06.2017 vide Annexure-D. (b) Issue writ of mandamus or directions in the nature of mandamus directing the secon....

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....ficer of the respondents - Commercial Tax Department and proceeded in accordance with Section 53 of the Karnataka Value Added Tax Act, 2003 (for short `Act 2003'). When the proceedings were invoked under Section 53 of the Act, 2003, the Check Post Officer is in receipt of information from the vigilance of the Commercial Tax Department stating that the consignor-M/s. Siva Impex has to pay a sum of ....

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....ce Officer cannot resort to this method of transmitting the seized goods to any another section. Respondents have not apprised this Court by pointing out any statutory provision that such transaction could be made among two sections of the Commercial Tax Department by invoking Section 53 of the Act, 2003. Officers of each wing of Commercial Tax Department are exercising quasi-judicial functions un....