9911796707
TMI Blog2009 (10) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner is a partnership firm carrying on the business of manufacturing and production of RCC hume pipes in its factory located at Kalunga, Rourkela. In response to the notice issued under section 12(4) of the OST Act for the year 2003-04, the petitioner produced the books of accounts maintained by it in the course of business as well as the declaration forms but the Sales Tax Officer passed the order of the assessment making addition to the gross taxable turnover (GTO) and taxable turnover (TTO) returned on account of transportation charges and further addition was made on account of alleged contravention of form ID 92. In the aforesaid assessment order annexed as annexure 1, the tax payable by the petitioner was quantified at Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Now on a bare perusal of the order-sheets of the case record, we find that the order-sheets were maintained on plain papers. The orders passed by the assessing officer are extracted hereunder: "July 12, 2004 Issue notice under section 12(4) of the OST Act'47 fixing to dated July 26, 2004. Sd./-STO July 26, 2004 Case is adjourned to dated August 13, 2004. Sd./STO August 13, 2004 Case is adjourned to dated August 31, 2004. Sd./-STO January 15, 2005 Issue intimation fixing date to dated January 31, 2005. Sd./-STO December 19, 2005 Issue intimation fixing date to dated December 23, 2005. Sd./-STO January 5, 2007 Seen the assessment record of the dealer. Advocate filed Hazira along with detail statement of the account on date December 23, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired by the order dated August 11, 2009 but learned counsel for the petitioner made an allegation that the petitioner had neither appeared before Sri Panigrahi nor had he produced the books of accounts before him. According to the learned counsel for the petitioner, as the said books of accounts were examined by the predecessor of Sri Panigrahi, the order of assessment passed by Shri Panigrahi was illegal, as Shri Panigrahi has never perused the said books of accounts. Therefore, we directed Sri Panigrahi, Sales Tax Officer, Rourkela II Circle, and his predecessor, Sri D. Murmu, to appear in person before this court on September 14, 2009 and in terms of that order. Both the officers appeared before this court on September 14, 2009 and fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same were served on the petitioner on January 8, 2008. According to Sri Panigrahi, the order of assessment was passed on January 5, 2007. If we accept the plea of the Revenue that the order of assessment was passed on January 5, 2007, we find that the same was issued to the petitioner on October 15, 2007, i.e., ten months after passing of the order and the order was served on the petitioner on January 8, 2008, i.e., three months after it was issued. The learned counsel for the Revenue relies upon the relevant entries of the process register annexed as annexure E to the reply affidavit of Sri Panigrahi. We do not find any explanation by Sri B.K. Panigrahi as to why and under what circumstances, the assessment order was typed in the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the foregoing paragraphs, the order-sheet is maintained in a plain paper and most irregularly. The fact whether the assessment order was passed before expiry of the period of limitation is also shrouded with doubt, as it is observed that there is interpolation in the date of order and no reasonable plea has been taken regarding the delay in issuance of the order as well as the notice of demand. Even though a plea has been taken by Sri Panigrahi that on the same date, i.e., January 5, 2007, the orders for the year 2003-04 as well as 2004-05 were passed, they were issued on October 15, 2007 and the assessee received the same on January 8, 2008. We find that there is no satisfactory explanation regarding the delay in service of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Orissa, to issue a notification to the following effect: (1) Instructing all the assessing officers to use the Government printed order-sheet forms from December 1, 2009. (2) The order of assessment and the demand notice shall be issued to the dealers by registered post with A.D. and (3) The record shall be maintained up to date and when the dealer or his authorised representative appears before the assessing authority or any other appellate authority, his signature shall be taken on the body of the order-sheet on the date of his appearance. As we have pointed out in the earlier paragraphs, that the matter requires a thorough probe by an officer not below the rank of an Additional Commissioner of Commercial Taxes and the person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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