Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 900 - HC - VAT and Sales TaxJurisdiction - Suo motu revisional power - power of ACST to exercise revisional power - Section 79(1) of the Orissa Value Added Tax Act, 2004 (OVAT Act) read with Rule 119 of the Odisha Value Added Tax Rules, 2005 (OVAT Rules) - HELD THAT:- A careful reading of Section 106 (2) (c) of the OVAT Act would reveal that during the transitional period between the repeal of OST Act and till such time there was a fresh delegation of the powers of the Commissioner under the OVAT Act, the earlier delegation of powers under the OST Act would continue. The Court’s attention has been drawn to the fact that under the Notification No.14171-I-ST-76 dated 3rd August 1963 read with earlier order dated 5th May, 1963 the suo motu powers of the Commissioner exercisable under Section 23 (4) (a) was in fact delegated to the ACST in so far as the order sought to be revised is that the STO. This delegation of power continued till 17th July, 2008 when the notification of the OVAT Act was issued for the first time delegating the power of the Commissioner to the ACST under Section 79(1) of the OVAT Act. The position is that as on 31st January, 2008, the ACST could validly exercise the delegated power of suo motu revision in terms of Section 106 (2) (c) of the OVAT Act. Consequently, the challenge to the impugned notification on the ground that ACST did not have any power to issue such notice is hereby negatived. The second ground of challenge is that no reasons have been set out in the impugned notice for exercise of suo motu revisional power by the ACST. A plain reading of the impugned notice reveals the reasons that weighed with the ACST - the Court finds no merit in this contention - Petition dismissed.
|