Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2007 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 558 - ORISSA HIGH COURTReassessment proceeding under section 12(8) of the Orissa Sales Tax Act, 1947 challenged - Non-communication of reason for reopening of the assessment in writing to the petitioner - Held that:- As discussed the petitioner had rightly treated the royalty paid to the Government for procurement of tamarind from the leased out area as "purchase turnover" of the tamarind for the purpose of payment of tax under the Act. the reason for reopening of the assessment has been indicated to the petitioner by the STO and only on that basis it has filed the present writ petition. It makes no difference even if the reason is not indicated in writing, but communicated to the dealer on its appearance before the assessing officer. Hence, the petitioner's challenge to the notice issued under section 12(8) of the Act on the ground of noncommunication of the reason for re-opening in writing fails. But, the writ petition is allowed on the grounds discussed and the notice purported to have been issued under section 12(8) of the Act vide annexure 1 is quashed. There shall be no order as to costs.
|