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2023 (1) TMI 540 - HC - VAT and Sales TaxSuo motu revision of assessment orders passed by the Sales Tax Officer and Assistant Sales Tax Officer - delegation of authority to the Assistant Commissioner of Sales Tax - HELD THAT:- The suppression of purchases has been established by due examination of the material on record and consideration of evidence produced by the petitioner during the course of proceedings. The Revenue Authorities were justified, therefore, in varying with the percentage of profit as stated to have been added by the petitioner for many years due to special circumstance that is obtained during the Assessment Years in question. This Court is not, therefore, inclined to interfere with the impugned Orders which have been passed on facts. Each assessment year is a separate and self-contained unit of assessment and the accounts of each year must be judged with reference to material pertaining to that assessment year. Merely because the accounts of the preceding year were rejected was no ground for rejecting the accounts for the assessment year in question. A resort to best judgment assessment can only be made if the account books produced were incomplete or otherwise unreliable and there is material to show that the assessee has suppressed such sales. In the instant case, certain material was seized on search being conducted by the Vigilance and such seized material was found to be relatable to the years in question. Said material was used during the course of assessment with confrontation. The fact-situation in the impugned Assessment Years being not identical to the earlier years, the contention of the petitioner that the percentage of profit as added to the purchase turnover to arrive at taxable turnover is liable to be repelled. Admittedly, in the present case, no additional material was adduced by the petitioner to show that the finding of the Assistant Commissioner of Sales Tax in suo motu proceedings as affirmed by the Commissioner of Sales Tax, Odisha in Appeals was perverse. This Court finds that sales tax revision itself is not entertainable against orders passed by the Commissioner of Sales Tax in exercise of power under Section 23(4)(c)(ii) of the OST Act - no ground has been made out by the petitioner-assessee in the instant revision petitions to invoke jurisdiction under Section 24 of the OST Act. The sales tax revisions are dismissed.
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