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2021 (10) TMI 245 - ORISSA HIGH COURTCalling upon the Petitioner to appear for the purposes of re-computation of tax for the year 2002- 03 - Orissa Sales Tax Act, 1947 - HELD THAT:- The present Assessee could not have been taken by surprise when it received notices for re-computation of tax following the judgment of the Supreme Court in COMMISSIONER OF COMMERCIAL TAXES & OTHERS VERSUS M/S BAJAJ AUTO LTD. & ANOTHER [2016 (11) TMI 31 - SUPREME COURT]. This is because the Petitioner was a party to that judgment. The decision in its writ petition by this Court in Bajaj Auto (HC-1) was common to the Petitioner and Bajaj Auto Ltd. and was the subject matter of the challenge before the Supreme Court - As regards interest on surcharge, the Petitioner is entitled to the same benefit that was granted to a similarly placed Assessee in Bajaj Auto (HC-2). This Court upholds the impugned re-computation orders of the Department as well as the notice dated 11th January, 2017 except to the extent of interest on surcharge. A direction is therefore issued to the DCST to issue fresh orders re-computing the amount payable on the basis of the limited modification as regards interest, not later than 1st November, 2021. It is made clear that it would not be open to the Petitioner to again challenge the said order as long there is in conformity with the directions issued in the present judgment of this Court. Petition disposed off.
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