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M/s. Gayatri Brick Industries Versus State of Odisha

2015 (7) TMI 1109 - ORISSA HIGH COURT

Suppression of sale of bricks - It was reported by the I.S.T.(Intelligence), Berhampur that during the year 2001-02 the petitioner has transported 340 trucks of bricks through the Girisola check gate, Ganjam, Berhampur. On being asked he reported that some manufacturers might have utilized his name while transporting their bricks.

Held that:- Only on question of law, the revision can be considered by the Court. Any question of dispute with regard to the fact unconnected with question .....

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When there is already money receipt showing the collection of amount of ₹ 3500/- per truck load of bricks but the books of accounts show sale at ₹ 1008/- per truck load of bricks, the facts decided by the Assessing Authority, First Appellate Authority and the Tribunal have been set at rest. Such questions of fact being not question of law nor being connected with any question of fact and law, can be adjudicated in this revision. - Demand confirmed - Decided against the petitioner. - .....

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of 2006-2007 upholding the alleged suppression of tax amounting to ₹ 5,62,834.45 paise and also enhancement of tax demand in lieu of tax determined. FACTS OF THE CASE : 2. Succinctly, facts of the case of the petitioner are stated below:- Petitioner is a registered dealer under the Act engaged in manufacturing, selling of bricks and used to maintain the books of accounts as required under section 15 of the Act. For the year ending 2001-2002, he has maintained the books of accounts by discl .....

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g Authority found that the dealer- petitioner has claimed to have collected ₹ 3,500/- per truck load of bricks although the books of accounts is maintained reflecting ₹ 1008/- per truck load of bricks. Therefore, the learned Assessing Authority demanded the tax of ₹ 3,33,950/-. 3. Against the above order, the petitioner preferred First Appeal before the learned Asst. Commissioner of Sales Tax, Ganjam Range, Berhampur in F.A. Case No. AA 538/2004-05 who vide order dated 24.4.200 .....

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78/- already paid by the petitioner from the demand of ₹ 1,17,612/-, directed to pay tax of ₹ 84,834/-. The appeal was allowed in part and assessment of tax liability was reduced to Rs. ₹ 84,834/-. 4. Being aggrieved by such order of the learned First Appellate Authority, the petitioner and the State filed two Second Appeals namely, S.A. Nos. 416 and 654 of 2006-07 respectively before the Tribunal. In those appeals, learned Tribunal vide order dated 20.4.2009 held the petitione .....

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-invoiced sale price of bricks and also sale suppression at the instance of the petitioner for which enhanced the tax from ₹ 84,834/- to ₹ 2,45,310/-. Resultantly learned Tribunal dismissed the Second Appeal filed by the petitioner and allowed the appeal filed by the Revenue, in part. SUBMISSIONS : 5. Learned counsel for the petitioner submitted that due to violation of natural justice, the impugned order is liable to be set aside. According to him the petitioner has not got a notice .....

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e set aside. He submitted that as reasonable opportunity was not given to the petitioner to produce the books of accounts and the Tribunal grossly erred in law by not giving opportunity of hearing while enhancing the demand of tax, the impugned order is illegal, improper and liable to be interfered with. He further submitted that the impugned order is void for the reason that the Tribunal has failed to award natural justice by not issuing notice to the petitioner of enhancement of tax demanded. .....

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al of the State in part, should have allowed the appeal in toto. However, the learned Standing Counsel for the Revenue supported the order of the Tribunal and prayed to dismissed the Revision filed by the petitioner. DISCUSSIONS : 7. We have heard the respective counsel, considered the documents filed by both the parties and also perused the decision, i.e., Sri Mayur Biscuits Co. (P) Ltd. (supra). It has been held in the aforesaid decision in the following manner : In the aforesaid view of the m .....

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2002-03. xx xx 8. With great respect it is found that in that case, no notice of enhancement of the demand of tax was issued and also no cross-appeal was filed before the Tribunal. But in the present case, cross-appeal is filed by the State before the learned Tribunal. Both the appeals, purportedly filed by the petitioner and the State have been heard together and disposed of by common impugned order. Thus the aforesaid decision is not applicable as the facts and circumstances of the above decis .....

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4. Revision by High Court :- (1) Within sixty days from the date of receipt of the copy of an order of the Tribunal under sub-section(3) of Section 23 affecting any liability of a dealer to pay tax under this Act, or within sixty days of coming into force of the Orissa Sales Tax (Amendment) Act, 2000 for the cases pending before Tribunal for reference to High Court as on the date of coming into force of the said Act, such dealer or, as the case may be, the State Government may prefer a petition .....

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