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M/s. Veena House Versus Sales Tax Officer, Assessment Unit And Others

2015 (4) TMI 459 - ORISSA HIGH COURT

Denial of refund claim - Bar of limitation - Held that:- having taken note of Section 49(2) of the Act, clearly, the order of the Tribunal having been passed on 2.5.2009 in terms of the extended period of limitation granted under the said provision, the period of limitation expired on 1.5.2013. Consequently, any notice for assessment under Section 43 of the Act made thereafter cannot save the power or authority for assessment, once, it becomes barred by the law of limitation. We are, therefore, .....

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- 30-3-2015 - Indrajit Mahanty And B. N. Mahapatra,JJ. For the Petitioner : M/s. Jagabandhu Sahoo, Sr. Adv. A. Mohapatra, D.Panda, B.K.Nayak, S.C.Mohanty. For the Respondent : Mr. R. P. Kar (Standing Counsel) ORDER I. Mahanty, J. The present writ application has been filed by the petitionercompany seeking direction to Opposite Party No.1 (Sales Tax Officer, Assessment Unit, Nayagarh) to refund the amount due to the petitioner for the period from 1.4.2005 to 31.1.2006 pursuant to order dated 2.5. .....

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he petitioner came to be allowed vide order dated 02.05.2009 with a direction to the appropriate Assessment Authority to complete re-assessment after service of proper notice on the petitionerdealer and giving a reasonable opportunity of being heard. He further submits that in spite of such order being passed by the Tribunal, no notice was issued by the Assessing Officer which in terms of Section 49 of the Act has became barred by limitation and consequently, the prayer for refund of the amount .....

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Section 49 of the OVAT Act, 2004 which is quoted hereinbelow: 49(1) Where any order passed by the assessing authority in respect of a dealer for any period is found to be erroneous or prejudicial to the interest of revenue consequent to, or in the light of, any judgment or order of any Court or Tribunal, which has become final and binding, then, notwithstanding anything contained in this Act, the assessing authority may proceed to reassess the tax payable by the dealer in accordance with such ju .....

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thereof as relates to such assessment may be assessed or reassessed as the case may be, to tax at any time within five years from the date of such order, notwithstanding the applicability of any period of limitation to such assessment or reassessment under this Act. 5. Mr. Sahoo, learned Senior Advocate for the petitioner submits that Section 49(2) of the Act as noted hereinabove clearly indicates that while the consequence of order in Appeal or Second Appeal, re-assessment is required to be ma .....

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along with the interest under Section 59 of the Act ought to be allowed. 6. Mr.Kar, learned Standing Counsel for the Commercial Tax Department submits that the Sales Tax Tribunal in its order dated 2.5.2009, appended as Annexure-1 to the writ application, did not adjudicate the matter on merits and instead, came to a conclusion that the Sales Tax Officer (Opposite Party No.1) not being the Assessing Authority of the Range as required under Rule 34(12) of the OVAT Rules (pre-amendment) had no ju .....

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