M/S.Pradeep Kumar Panda Vs Addl.Commissioner of Sales Tax

W.P.(C) No.708 of 2019

02. 02.04.2019

Heard learned counsel for the parties.

By way of this writ petition, the petitioner has challenged the revision notice under Section 79(1) of the Orissa Value Added Tax Act read with Rule 119 of the Orissa Value Added Tax Rules for the period from 01.04.2009 to 31.03.2014.

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Learned counsel for the petitioner contended that the petitioner will approach the competent authority pursuant to the judgment passed by a Division Bench of this Court by way of a detailed application and the same may be considered and disposed of within a stipulated time.

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Considering the limited nature of the prayer made by the petitioner and without expressing any opinion on the contention raised by him, this writ petition stands disposed of with a direction that in the event the petitioner files a comprehensive application before the competent authority along with a copy of the judgment passed by a Division Bench of this Court in the case of K.C. Mohta and another-vAssistant Commissioner of Sales Tax in OJC No.326 of 1976 within a period of two weeks hence, he shall do well to consider all the contentions raised by the petitioner and pass a reasoned order within a period of six weeks from the date of filing of the application along with a certified copy of this order.

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Urgent certified copy of this order be granted on proper application.

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bks/jm

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……..…………………… K.R. MOHAPATRA (JUDGE)

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M/S.Pradeep Kumar Panda v. Addl.Commissioner of Sales Tax

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M/S.Pradeep Kumar Panda v. Addl.Commissioner of Sales Tax

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