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2010 (7) TMI 901 - ORISSA HIGH COURTWhether the Commissioner for Sales Tax, Orissa, having issued notification dated December 1, 2005 (annexure 5), delegating to the Assistant Commissioners of Sales Tax (excluding Intelligence Ranges) to exercise all the powers and duties of the Commissioner specified in section 41(1) and (2) of the OVAT Act and powers specified in rule 41 of the Orissa Value Added Tax Rules, the audit conducted by the Assistant Commissioner of Commercial Tax, Intelligence Range, Cuttack, and the audit visit report (annexure 1) submitted by him pursuant to such audit, is wholly illegal and without jurisdiction Held that:- No impropriety or illegality in the action of the opposite-parties in carrying out the tax audit of the petitioner’s-firm and the subsequent order of assessment passed on the basis of such audit report, so as to warrant any interference. However, as the petitioner has moved this court against the order of assessment, we permit the petitioner to avail of the statutory remedy of appeal, which if filed within four weeks hence, shall be considered on its merit and disposed of in accordance with law.
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