9911796707
TMI Blog2004 (12) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... his letter dated November 15, 2003 and a reassessment was made under rule 10 of the Central Sales Tax (Orissa) Rules, 1957 by the taxing authority on October 25, 2004 raising a demand of Rs. 29,86,607. Aggrieved, the petitioner has filed this writ petition under article 226 of the Constitution for quashing the order of reassessment and for other appropriate reliefs. 2.. Mr. Ray, learned counsel for the petitioner submitted that a reading of the impugned reassessment order dated October 25, 2004 made by the Taxing Authority, Balasore Circle, Balasore under rule 10(2) of the Central Sales Tax (Orissa) Rules, 1957 would show that the said reassessment has been made on the basis of the preliminary report dated November 15, 2003 but the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, however, submitted that the petitioner had taken the certified copy of the order dated January 16, 2004 relating to the year 1998-99 but had not taken the certified copy of the order dated January 16, 2004 for the year 1999-2000 and the reassessment order impugned in this writ petition relates to the year 1999-2000. 5.. We find from the records produced before us that the Sales Tax Officer had passed the following order dated January 16, 2004 for the years 1998-99 to 2001-2002 for issuing notice under rule 10 of the Central Sales Tax (Orissa) Rules, 1957 for reassessment. "January 16, 2004. Perused the preliminary report in case of M/s. Birla Tyres of Chhanpur BAC-1490 despatched by the Commercial Tax Officer, Intelligence W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. Hence, if the petitioner had been furnished with the certified copy of the order dated January 16, 2004, he had knowledge of the fact that notice under rule 10 of the Central Sales Tax (Orissa) Rules, 1957 had been issued for the years 1998-99 to 2002-2003 including the years 1998-99 to 2001-2002 on the basis of the preliminary report to the effect that export sales during the said period 1998-99 to 2002-2003 were diverted and sold inside the country as a result of which inter-State sales had not been subject to tax under the Central Sales Tax Act. The contention of Mr. Ray, learned counsel for the petitioner that he had not been furnished with the certified copy of the order dated January 16, 2004 in so far as it related to the year 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials utilised against the assessee is to be brought to the notice of the dealer. In this case, as discussed above, certified copy of the order dated January 16, 2004 which contained the substance of the preliminary report dated November 15, 2003 to the effect that export sales pertaining to the years 1998-99 to 2002-2003 including 1999-2000 had been diverted by the petitioner and sold inside the country had been furnished to the petitioner. Similarly, as it appears from the impugned reassessment order, the Fraud Report Case No. 84 of 2003-2004 dated January 15, 2004 had been confronted to the representative of the petitioner Shri M.K, Singh, Manager (Commercial) and his statement has been recorded by the Sales Tax Officer. Hence, the materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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