TMI Blog2023 (3) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... nal proceeding has to be concluded not beyond five years from the original order of assessment. This Court has interpreted a similar provision contained in Section 23(1) of the Odisha Sales Tax Act, 1947 read with Rule 80 of the Odisha Sales Tax Rules, 1947 in the cases of M/S. SAGARMAL AGARWALLA VERSUS COMMISSIONER OF SALES TAX, ORISSA, CUTTACK AND 2 OTHERS [ 2018 (1) TMI 868 - ORISSA HIGH COURT] and vide Order dated 10th July, 2019 passed in the case of P.P. RICE MILLS VERSUS SPECIAL ADDITIONAL COMMISSIONER OF SALES TAX = [ 2019 (7) TMI 1969 - ORISSA HIGH COURT ] - In P.P. Rice Mills, this Court held that On reading of the Rule in a joint manner would make it clear that for revising an order within a period of three years after provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th March, 2011 by the Deputy Commissioner of Sales Tax (DCST), Bhubaneswar II Circle raising a demand of Rs.37,30,881/- (Entry Tax Rs.5,05,365/- and Penalty Rs.32,25,516/-). It appears that subsequently the AG (Audit) scrutinized the assessment record and raised certain objections basing on which reassessment proceedings were initiated by the DCST under Section 10 of the OET Act and completed on 12th March, 2012 for the period 1st April, 2006 to 31st March, 2008. However, a proposal was sent by the Assessing Officer to the Commissioner for initiation of suo motu revisional proceedings under Section 18(1) of the OET Act for the entire period 1st April, 2005 to 31st March, 2008 including the excluded period of 1st April, 2005 to 31st March, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion . In computing the period of limitation for the purposes of this sub-section, any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded. 8. This Court has interpreted a similar provision contained in Section 23(1) of the Odisha Sales Tax Act, 1947 read with Rule 80 of the Odisha Sales Tax Rules, 1947 in the cases of M/s. Sagarmal Agarwalla v. Commissioner of Sales Tax, Odisha, 2018 (I) OLR 647; and vide Order dated 10th July, 2019 passed in the case of P.P. Rice Mills v. Special Additional Commissioner of Sales Tax, W.P.(C) No.6366 of 2004. In P.P. Rice Mills (supra), this Court held as follows: 3. In that view of the matter, we are of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment already made, vide order dated 25.08.1993, in the year 1990-91 and held, by order dated 05.09.1996, that claim for exemption made by the petitioner is not allowed and that the entire claim of exemption on the said transaction was put to sales tax under the Central Act. Against the said revisional order dated 05.09.1996, the petitioner preferred an appeal before opposite party no.1, who dismissed the same by order dated 05.06.1999 without assigning any reason, hence this application. 2. Sri J. Sahoo, learned Senior Counsel appearing along with Sri S.K. Mohanty, learned counsel for the petitioner raised various questions, but confined his argument only to the question of limitation stating inter alia that the order dated 05.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the prescribed period. xx xx xx Rule 80. Revision by the Commissioner Suo Motu The Commissioner may on his own motion at any time within three years from the date of passing of any order by the Sales Tax Officer or within two years from the date of passing of any order by the Additional Commissioner, Special Additional Commissioner or Assistant Commissioner, as the case may be, call for records of the proceedings in which such order was passed and if he considers that any order 6 passed therein is erroneous in-so-far-as it is prejudicial to the interest of the revenue he may after giving the dealer an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary revise any such order: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own motion at any time within three years from the date of passing of any order by the Sales Tax Officer ., call for records of the proceedings in which such order was passed and if he considers that any order passed therein is erroneous he may after giving the dealer an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary revise any such order. 10. Any interpretation contrary to the above would mean that even though initiation of proceedings for revision may be done within three years, final order can be passed after years of such initiation which would keep the matter hanging for years together, which cannot be the intention of the Act. The purpose of Rule 80 is to give finality to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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