9911796707
TMI Blog2008 (2) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... rti Renu Mishra, Advocate, for the appellants. -------------------------------------------------- The judgment of the court was delivered by Dr. ARIJIT PASAYAT J.-Challenge in this appeal is to the judgment of a Division Bench of the Orissa High Court allowing the writ petition filed by the respondent (hereinafter referred to as, "the assessee"). Background facts in a nuts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 5(1) of the Act. The claim was accepted by the Assistant Commissioner of Sales Tax, Sundergarh Range, Rourkela (Assessment). Subsequently the said authority initiated proceedings for reassessment under section 12(8) of the Act. The same was dropped, and instead a show cause notice under section 23(4)(a) of the Act read with rule 80 of the Rules was issued by the Commissioner of Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out that disputed questions of fact arise for decision which can be adjudicated by the authorities under the Act and the High Court should not exercise power under article 226 of the Constitution. It was also submitted that the interpretation given by the assessee was not correct. It was pointed out that in the case of ICI India Ltd., a subsidiary of the respondent-assessee, a Division Bench ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that in the counter-affidavit filed before the High Court, at para 9, specific reference has been made to the judgment dated October 9, 2001 that in the aforesaid two writ petitions similar stand had been rejected. It is pointed out that this court in ICI India Ltd. v. State of Orissa [2007] 10 SCR 433 has upheld the view expressed by the High Court in O.J.C. Nos. 16928 of 1998 and 1500 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
