2000 (7) TMI 946

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..... e petitioner has filed today the certified copy of the assessment order dated January 21, 1999 under the Orissa Sales Tax Act which relates to the year 1996-97. Although many contentions were raised in support of the writ petition, we need not examine them as the matter can be decided on the following: short point being that the reporting officer himself cannot be the assessing officer. It is said .....

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..... at annexure I are hereby set aside. The department is free to proceed with the matter in accordance with law. 4.. It was brought to our notice that the same officer is still continuing as the Sales Tax Officer in Cuttack-I East Circle, Cuttack. In the fitness of things, the assessment proceeding may be taken up by any other officer of the same rank. 5.. The writ petition is accordingly allowed. .....

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