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2010 (7) TMI 915 - HC - VAT and Sales TaxWhether the petitioner was found to have made "under-value" the transaction of marbles purchased by it, no proceeding under section 74(5) of the OVAT Act could have been initiated against him and that, the appropriate provision in the present circumstances ought to be section 101 of the OVAT Act and had a proceeding been initiated against the petitioner under section 101 of the OVAT Act, no penalty could have been levied in the present case? Held that:- We are of the considered view that the documents submitted on behalf of the petitioner at the entry gate regarded were false and, therefore, clearly attract the applicability of section 74 of the OVAT Act, 2004. The writ petition succeeds only to the limited extent of remitting the matter back to the Sales Tax Officer (Vigilance), Sambalpur to re-compute the tax and penalty both under the Orissa Sales Tax Act, 1947 and Orissa Entry Tax Act, 1999 by taking the price of the marble at the check gate, i.e., at ₹ 38.45 per square feet and re-compute the tax and penalty leviable thereon and by issuing fresh demand on the petitioner after adjusting therefrom the tax and penalty already deposited by the petitioner pursuant to the interim direction passed in the writ application, while directing interim release of the vehicle/goods.
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