TMI Blog1990 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1956. In respect of years 1978-79 to 1980-81, the Sales Tax Officer initiated proceedings for assessing the escaped turnover of the dealer. Notice to the dealer was sent through the process server of the Sales Tax Officer. The same could not be validly served. Again an attempt was made by which it was affixed on the plea that the dealer refused to accept the same. Thereafter, the Sales Tax Officer, before making enquiry for completing the assessments ex parte, issued notice to the dealer by registered post. The same was returned unserved by the postman with endorsement of refusal by the addressee. Assessment being completed ex parte in the aforesaid background, dealer preferred appeals before the Assistant Commissioner where he assa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the process server was invalid, annulled the assessments. 3.. The State of Orissa filed applications under section 24(1) of the Act to refer a question of law by stating a case to this Court. The Chairman was of the view that a statement is to be made to this Court on the question of validity of the statutory notices. Two Members, however, in two separate orders held that the question of validity of service of statutory notices is essentially a question of fact and accordingly, declined to state a case. In view of the majority view, applications were rejected. Against the said refusals, these applications have been filed. 4.. Mr. A.B. Misra, learned Standing Counsel, submitted, amongst others, that assuming that the service through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 1981. In the process of considering the validity of notice nine years have already passed. If we accept ultimately after statement of case is received that refusal notices sent by registered post were valid and sufficient notice to the dealer, majority decision is to be ordered by the Tribunal under section 24(5) of the Act. Thus, the ultimate object of reopening of the assessments for these years would be further delayed. 7.. The object of statement of a case is that the High Court would not be required to delve into facts and make enquiry with regard to the same and question of law on the facts stated would be answered. In some cases where facts are not clear in the orders of assessment, first appellate order or the second appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r these years would become final and dealer would be relieved of the apprehension for a further period that the question may be answered against him. Besides, in case he has deposited the tax demanded, he would get refund of the same at an early date. If the answer is given in favour of Revenue, the assessment proceeding would be completed early and funds for the exchequer would be available early if the assessing officer finds that the dealer is liable to pay further tax as per the assessment order. 9.. Rule 22 of the Central Sales Tax (Orissa) Rules provides that the Rules under the Orissa Sales Tax Act shall mutatis mutandis apply to assessments under the Central Sales Tax Act. Rule 84 of the Orissa Sales Tax Rules provides that notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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