2000 (9) TMI 1005 - HC - VAT and Sales Tax

Summary

The Orissa High Court quashed the realisation of tax and penalty amounting to Rs. 86,912 done by the Sales Tax Officer, Vigilance, under section 16-D of the Orissa Sales Tax Act, 1947. The court found that the Sales Tax Officer was not competent to make such assessments and orders, as he was not under the control of the Commissioner of Commercial Taxes. The court directed the refund of the amount collected from the petitioner.