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2023 (5) TMI 1316 - ORISSA HIGH COURTSeeking to quash the revisional order - Seeking restraint on opposite parties from collecting the penalty as involved in the revisional order - HELD THAT:- The Additional Commissioner of Sales Tax (Appeal) has made a suo motu revision against the order passed by the Sales Tax Officer, Sambalpur II Circle, Sambalpur, but on perusal of the provisions of law, it appears that he has no authority to do so. This question had come up before this Court for consideration in the case of M/s. Maharana Supply and Co. [2022 (12) TMI 1138 - ORISSA HIGH COURT], wherein at paragraph-14, this Court observed Admittedly, in the present case, it is the STO who has passed the assessment order under section 42 of the OVAT Act which was sought to be revised by the Addl. CST. Therefore, even in terms of the notification dated 5th June, 2018 the Addl. CST lacked the jurisdiction to revise the order of the STO. The order passed by the Additional Commissioner of Sales Tax (Appeal) dated 22-6-2017 under Annexure-3 cannot be sustained in the eye of law and the same is liable to be quashed and is hereby quashed - petition disposed off.
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