9911796707
TMI Blog1992 (2) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1984-85 to 1987-88 or is entitled to be assessed only by the Sales Tax Officer, Balasore Circle, in respect of all such transactions. The short facts are that the petitioner had, as a works contractor, executed works in different circles during the periods in question but had been registered only in the Balasore Circle. It filed an application before the Commissioner of Commercial Taxes, Oris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alasore shall respectively be deemed to be the Sales Tax Officer, the Assistant Commissioner of Sales Tax, and the treasury for the purpose of the provisions of the Rules. It is the petitioner's case that after issuance of such order, it got itself registered in the Balasore Circle and has already been assessed by the Sales Tax Officer, Balasore Circle, for the periods 1984-85 to 1987-88 in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Rules provides that the State Government is to constitute, by notification in the Gazette, areas into circles over which, inter alia, a Sales Tax Officer which the Commissioner may specify by notification, shall exercise jurisdiction and that the Commissioner if so notifies, a Sales Tax Officer exercising jurisdiction over one circle may also exercise concurrent jurisdiction in another circle. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment and specified by him in such order. Such an order was passed by the Commissioner in annexure 1. In the order the Commissioner specifically directed that the petitioner shall register itself in respect of all such transactions made in different sixteen circles, only in the Balasore Circle and shall submit returns and be assessed to tax in that circle. Obviously assessment does not mean only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss the petitioner in respect of the transactions which have already been subjected to assessment at the Balasore Circle or the transactions which are assessable by virtue of the order in annexure 1 in the Balasore Circle. The notice in annexure 2 to that extent was hence without authority and is quashed. 3. In the result, the writ petition is allowed, but in the circumstances there shall be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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