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2022 (8) TMI 637 - HC - VAT and Sales TaxRe-opening of assessment - whether a formal communication of the acceptance of the return filed by way of self-assessment under Section 9 (2) of the OET Act is a pre-requisite to the reopening of an assessment under Section 10 (1) of the OET Act? - HELD THAT:- Both sets of provisions of the OVAT Act and the OET Act respectively, therefore, make it mandatory for scrutiny of every return by a dealer. The corresponding Rule under the OET Rules is Rule 15 as amended with effect from 19th October 2005 - It requires compliance with Section 7 (10) and 7 (11) of the OET Act. The same result would be reached from a collective reading of Section 39 of the OVAT Act with Rule 48 of the OVAT Rules as they stood prior to 1st October, 2015. The long and short of this discussion is that under the OET Act there is no concept of a ‘deemed’ acceptance of a return filed by way of self assessment if nothing is heard from the Department after it is filed. There has to be an overt act of communication of such acceptance by the Department to the dealer. This Court is of the considered view, therefore, that the decision of the Division Bench of this Court in M/S. NEELACHAL ISPAT NIGAM LTD. VERSUS STATE OF ORISSA AND OTHERS [2016 (12) TMI 1203 - ORISSA HIGH COURT] which holds that if the authorities have not issued any notice under Section 7 (11) of the OET Act, then the self assessment of the dealer under Section 9 (2) of the OET Act should be taken to have been ‘accepted’ does not set down the correct legal position and to that extent, the said decision is hereby overruled. The sum total of the discussion is that as far as a return filed by way of self assessment under Section 9 (1) read with Section 9 (2) of the OET Act is concerned, unless it is ‘accepted’ W.P.(C) Nos.7458 of 2015 and 7296 of 2013 Page 30 of 30 by the Department by a formal communication to the dealer, it cannot be said to be an assessment that has been accepted and without such acceptance, it cannot trigger a notice for reassessment under Section 10 (1) of the OET Act read with 15 B of the OET Rules - Petition disposed off.
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