9911796707
TMI Blog2001 (4) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... y annexure 7. The same is extracted hereunder: Annexure 1 "Form IV Schedule V-Form No. 96 Notice under rule 12(5) of the Central Sales Tax (Orissa) Rules, 1957. To M/s. Rubbani Trading Co., (Dealer) Malgodown, Cuttack (Address) CUCIE 2007 (Registration number) In order to enable me to satisfy myself whether the return filed by you under rule 7 of the Central Sales Tax (Orissa) Rules, 1957, for the quarter ending 1997-98 is correct and complete; Whereas you, a registered dealer under the Central Sales Tax Act, 1956, have not furnished a return under rule 7 of the Central Sales Tax (Orissa) Rules, 1957 for the quarter ending........................by the due date; You are hereby directed to attend in person or by agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 13(5) of the Orissa Sales Tax Act, 1947 for the years 1997-98 and 1998-99 to which the petitioner filed objections and demanded for inspection of record. He requested the opposite party No. 1, Sales Tax Officer, Cuttack-I East Circle, Cuttack, for supply of the certified copy of the order. The opposite party No. 1 without disposing of the objections issued an intimation in No. 3897/CT dated November 24, 2000 fixing the date to February 22, 2001 asking the petitioner to deposit a sum of Rs. 53,54,307 for the years 1997-98 and 1998-99 (annexure 6). The petitioner received notice under rule 12(5) of the Central Sales Tax (Orissa) Rules, 1957 for the year 1997-98 from the A.C.S.T., Cuttack-I Range, Cuttack, proposing to complete th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the petitioner has urged several points to quash the notification under annexures 1 and 7. It was also submitted that challenging similar notices writ petitions have been filed by the said petitioner which has been entertained and stay has been granted, as such interim stay be granted in this case also. 4.. Shri S.D. Das, learned Standing Counsel for Revenue, submitted that there is no illegality or irregularity in issuing the notice contained at annexures 1 and 7 by the opposite parties concerned. It is not in dispute that the petitioner is aware of the procedure and also about the jurisdiction of the authorities who are to make assessment every year both under the State Act and the Central Act, in view of section 3( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (4-a) of section 12 shall lie to the following authorities: (1) If the order if passed by an Assistant Sales Tax Officer or Sales Tax Officer To the Assistant Commissioner of Sales Tax (2) If the order is passes by an Assistant Commissioner of Sales Tax To the Additional Commissioner of Sales Tax. (2) Notwithstanding anything contained in sub-rule (1) of the rule and sub-rule (5) of rule 3, if the order is passed by the Assistant Commissioner of Sales Tax, Intelligence Circle (or any other Circle), the appeal shall lie to the Additional Commissioner of Sales Tax." 5.. As empowered under section 3(3) of the Act a notification was issued by the Government conferring on the Assistant Commissioner of Sales Tax, Cuttack I East Cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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