TMI Blog2007 (5) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... er, who is a registered dealer under the Orissa Value Added Tax Act, 2004 and has been granted a TIN number challenges the order of assessment dated January 17, 2007 passed by the Sales Tax Officer, Assessment Unit, Jagatsinghpur-opposite party No. 1 under the Orissa Value Added Tax Act, 2004 vide annexure 3 on the following grounds: That the provisions of section 2(4) of the OVAT Act defining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment unit or circle, on receipt of such return, and after preliminary processing shall submit it to the range. Rule 34(12). For the purpose of this rule, the assessing authority shall mean, (a) the assessing authority of the circle in respect of dealers, who have been granted registration under sub-rule (1) of rule 18 and assigned with SRIN under sub-rule (4) of rule 19, (b) the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of this rule, the assessing authority shall mean, (a) . . . (b) the assessing authority of the range in respect of dealers, who have been granted registration under sub-rule (1) of rule 18 and assigned with TIN under sub-rule (1) of rule 19. In view of rule 34(12)(b) of the OVAT Rules as noted hereinabove it is clear that dealers who have been granted registration under OVAT Act/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, the order impugned, i.e., assessment order vide annexure 3 is set aside. Let the petitioner appear before the Assistant Commissioner of Sales Tax, Cuttack II Rang-opposite party No.2 on June 5, 2007. On his appearance, the Assistant Commissioner may serve a statutory notice on him and proceed with the matter in accordance with law. The Sales Tax Officer, Assessment Unit, Jagatsinghpur-o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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