Order passed under one enactment cannot be basis for levying tax under another enactment with different Tax Levy Points

State Of Karnataka Vs Deccan Mining Syndicate Pvt. Ltd. (Karnataka High Court) The prescribed authority in order dated 31.03.2016 accepted the books of accounts in entirety, which was produced by the respondent. The prescribed authority before passing the order dated 31.03.2016 has not conducted any independent enquiry and has not noted any other material which had been brought on record. It has merely relied upon the order passed by the Excise Authority as well as CBI report, which has already been quashed in the proceeding initiated by respondent. From perusal of the order passed by the pres...