Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 1032 - ORISSA HIGH COURTRe-assessment of tax turn over - Escaped assessment - Section 12(8) of Odisha Sales Tax Act, 1947 - Assessing officer did re-assessment solely on the basis of Audit report without providing opportunity of personal hearing - Held that:- the Sales Tax Officer has to form his objective opinion by taking the evidence of the opposite party into consideration. But here, no enquiry, independent of the report filed against the opposite party by the Income Tax Department, has been considered. By relying on the decision of Hon'ble Apex Court in the case of Mahadayal Premchandra v. Commercial Tax Officer, Calcutta and another [1958 (4) TMI 73 - SUPREME COURT OF INDIA], followed in the case of Orient Paper Mills Ltd. v. Union of India [1968 (5) TMI 15 - SUPREME COURT OF INDIA] and again followed by this Court in the case of Indure Limited v. Commissioner of Sales Tax, Cuttack [2006 (7) TMI 572 - ORISSA HIGH COURT] with the provisions of law, the learned Tribunal has rightly observed that the conclusion arrived about escaped assessment, is based on suspicion and no opportunity has been given. Therefore, as no reasonable opportunity has been given to the opposite party to pass order under section 12(8) of the Act, the Tribunal's order is valid. - Decided against the appellant
|