1995 (9) TMI 346 - HC - VAT and Sales Tax

Summary

Issues involved:
Petitioner questions legality of notices u/s 12(8) of Orissa Sales Tax Act and rule 10 of Central Sales Tax (Orissa) Rules. Petitioner also seeks certified copy of order sheets in reassessment proceedings.

Judgment Details:

Issue 1: Legality of Notices
The petitioner requested reasons for reassessment after complying with notice terms, as required by law. Failure to communicate reasons hinders the petitioner's ability to respond effectively, as established in Suburban Industries Kalinga Private Limited v. Sales Tax Officer. The Sales Tax Officer must provide reasons for initiating reassessment proceedings to enable the petitioner to address the charges.

Issue 2: Certified Copy of Order Sheets
The petitioner sought a certified copy of order sheets in reassessment proceedings, which was denied by the Sales Tax Officer citing the C.P. Manual. However, Rule 87 of the Orissa Sales Tax Rules clearly entitles a dealer to a certified copy of an order concerning them passed by any sales tax authority. The term "order" encompasses decisions or commands related to the case, and refusal to grant a certified copy is not in accordance with the law.

The Court directed the Sales Tax Officer to communicate reasons for reassessment to the petitioner and to reconsider the application for a certified copy of the order sheet, ensuring compliance with Rule 87 of the Rules. The writ applications were disposed of accordingly, with a copy of the order provided to the Standing Counsel for the Sales Tax Department.