Heard learned counsel for the petitioner and Mr. R.P. Kar, learned Standing Counsel fo
r the Revenue.
Challenge has been made in this writ petition to an order of assessment dated 15.03.20
16 passed by the Joint Commissioner of Sales Tax, Angul Range, Angul for the tax period from 0
1.04.2012 to 31.03.2014 under Annexure-1.
Learned counsel for the petitioner further submits that subsequent to passing of the i
mpugned order of re-assessment under Rule 12(3), the petitioner has taken steps to collect sub
stantial number of both declaration forms C and asserts that inadequate time was granted to th
e petitioner to produce the same in course of assessment.
Admittedly, the petitioner was issued with a notice in Form IV under Rule 12(3) of the
C.S.T.(Odisha), Rules, 1957 under Annexure-2 and pursuant to said notice, the petitioner had
appeared before the Assessing Officer from time to time. However, this does not mean that the
petitioner cannot raise such objection or be entitled to raise in course of appeal.
After hearing learned counsels for both parties, we are of the considered view that be
st interest of the parties would be sub-served if the petitioner is granted liberty to file st
atutory appeal within a period of four weeks from today along with the necessary declaration f
orms in original before the Appellate Authority. This Court order accordingly. The pre-deposit
of 20% shall be computed after deducting the transaction covered under declaration forms and
deleting them for consideration of the deposit of the statutory pre-deposit. On such computati
on being made by the petitioner for making statutory pre-deposit before the Appellate Authorit
y after deleting the turnover covered under
