TMI Blog2006 (4) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004 though the date of the order does not appear in the impugned order, annexure 1. The order appears to be a printed one and the blanks have been filled up. Learned counsel for the petitioner submits that the said assessment order which is purported to have been passed in clear violation of the provisions contained under section 7(4) of the Orissa Entry Tax Act, 1999 cannot be sustained. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1 reads as follows: "In course of examination of books of account of the instant dealer for the above period, it is held that the dealer had purchased scheduled goods under the Orissa Entry Tax Act, 1999 of Rs. 7,83,438.92 which includes purchases from the local registered dealers to the tune of Rs. 2,40,177.72 only. Accordingly, the gross turnover and the taxable turnover under the Act is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said amount of Rs. 9,258 will be recoverable from you as an arrear of public demand, or in accordance with the provision contained in the schedule to the Orissa Sales Tax Act, 1947 in addition to the penalty as laid down under section 11 of the Orissa Entry Tax Act, 1999." Though the assessment order is a printed form, the learned counsel for the Revenue, however, submits that the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as directed to furnish the detail list of cloth purchased from local registered dealers by June 30, 2004. For the purpose of an assessment under the Entry Tax Act, this court does not accept this kind of ad hoc manner of notice/assessment and the same is in clear violation of the provisions of the Act. This court also deprecates the manner in which the assessment order was passed on a printed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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