This single-paragraph order quashes an assessment order dated 30.08.2008 passed by the Sales Tax Officer, holding it to be barred by limitation.
The assessment order dated 30.08.2008 is quashed.
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W.P.(C) No.12024 of 2009
By way of this writ petition, the petitioner has challenged the assessment order dated 30.08.2008 (Annexure-1) passed by the Sales Tax Officer, Balasore Range, Balasore as the same is barred by limitation as per sub-section (6) of Section 9C of the OET Act, 1999.
Learned counsel for the petitioner contended that on 26.04.2007, the Audit Report in Form VAT-303 was submitted to the Assistant Commissioner of Commercial Taxes, Balasore Range, Balasore, in which no discrepancy was found under the OET Act, 1999. On 25.10.2007, as per Section 9C(6) of the OET Act, Audit Assessment U/s. 9C of the OET Act ought to have been completed within six months from the date of receipt of the audit visit report. On 30.11.2007, notice in Form E-30 was issued vide Memo No.9363 dated 30.11.2007 for completion of audit assessment under Section 9C of the OET Act read with 15B of the OET Rules. On 26.12.2007, the matter was fixed for appearance of the dealer for completion of assessment proceeding under section 9C of the OET Act. On 30.08.2008, Assessment Proceeding was completed and assessment order was passed under Section 9C of the OET Act and the same was issued vide Memo No.5867 dated 30.09.2008.
Learned counsel for the petitioner further contended that the issue involved in this case is covered by the decision of this Court in the case of M/s Modi Cement Ltd., presently renamed as Ambuja Cement Eastern Ltd. -v- Sales Tax Officer, Cuttack-1, Central Circle and others in W.P.(C) No.11330 of 2004, which was disposed on 19.12.2008.
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In that view of the matter, the assessment order dated 30.08.2008 under Annexure-1 is clearly time barred. Hence, the impugned order is required to be quashed and the same is quashed.
This writ petition is accordingly allowed to the above extent.
Urgent certified copy of this order be granted on proper application.
……..………………… K.S. JHAVERI (CHIEF JUSTICE) ……..…………………… K.R. MOHAPATRA (JUDGE)
bks/jm
1 issue framed by the court
Whether the assessment order dated 30.08.2008 is barred by limitation under Section 9C(6) of the OET Act, 1999.
Colour shows how this judgement treated each authority
M/s Modi Cement Ltd. -v- Sales Tax Officer, Cuttack-1Referred¶5
M/s Modi Cement Ltd. -v- Sales Tax Officer, Cuttack-1, W.P.(C) No.11330 of 2004
1 provisions across 1 enactments
Petitioner
Sales Tax Officer, Balasore Range, Balasore
K.S. JHAVERI
K.R. MOHAPATRA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
K.S. JHAVERI and K.R. MOHAPATRA
Parties & counsel
