9911796707
TMI Blog2004 (8) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... i. On July 12, 1984 the petitioner applied for amendment of the registration certificate so as to change the name of the business to Kedarson and the said amendment was allowed. In the meanwhile, during 1983-84 the petitioner continued to carry on business in the name JAYKAY and not in the name of Kedarson at Dolamundai, Cuttack. 2.. The petitioner filed returns under the Act and the Orissa Sales Tax Rules, 1947 (for short, "the Rules") before the Sales Tax Officer, Cuttack-I, West Circle, Cuttack, who has jurisdiction in respect of business done at Nayasarak, Cuttack. The Sales Tax Officer, Cuttack-I, West Circle, Cuttack made the assessment for the period 1983-84 under section 12(4) of the Act raising no demand on the petitioner. Therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act by the Sales Tax Officer, Cuttack-I Central Circle, Cuttack was not valid in law. The Assistant Commissioner of Sales Tax, however, held in his order dated February 19, 1988 that since the petitioner had ceased to do any business under Cuttack-I West Circle for the period 1983-84 it should have filed return before the Sales Tax Officer, Cuttack-I Central Circle and should have also got itself registered with the Sales Tax Officer, Cuttack-I Central Circle, but as the petitioner failed to do so the Sales Tax Officer, Cuttack-I Central Circle, had no other way than to complete the assessment under section 12(5) of the Act. The Assistant Commissioner of Sales Tax, Cuttack-I Range, Cuttack, by the said order dated February 19, 1988 dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the definition of "place of business" in rule 2(i) of the Rules would show that it includes not only the place where the dealer carries on business but also the place where dealer keeps its books of accounts. He submitted that the books of accounts of the petitioner relating to the business at Dolamundai were kept at Nayasarak and, therefore, even though the petitioner has been carrying on business at Dolamundai its place of business was at Nayasarak and for this reason the petitioner has filed its return before the Sales Tax Officer, Cuttack-I, West Circle, Cuttack, who had the jurisdiction in respect of place of business at Nayasarak, Cuttack. He further submitted that in State of Orissa v. Sundarlal Mandholiwal [1976] 37 STC 409 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnover of goods of a dealer and, therefore, the same turnover of goods cannot be subjected to tax twice. This would be clear from the judgment of the Full Bench of this Court in the case of State of Orissa v. Sundarlal Mandholiwal [1976] 37 STC 409, the relevant portion of which is quoted herein below: "................... The short answer to meet such an argument is that the scheme under the Act comprehends a course which if followed there would be no occasion for double assessment and in case the assessee faces an assessment where all the turnover is taken into account, it would be open to him when he is called upon in different circles for the purposes of assessment to show that he has already been assessed for the entire turnover and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment in respect of the turnover which has not been assessed in the assessment order dated December 4, 1984 of the Sales Tax Officer, Cuttack I, West Circle, Cuttack and raise a demand accordingly. 9.. In the result, the writ petition is allowed, the impugned order of assessment passed by the Sales Tax Officer, Cuttack-I, Central Circle, Cuttack, the impugned order passed by the Assistant Commissioner of Sales Tax, Cuttack-I Range, Cuttack, and the impugned order passed by the Orissa Sales Tax Tribunal for the period 1983-84 are quashed and the Sales Tax Officer, Cuttack-I, Central Circle, Cuttack, is directed to make fresh assessment in accordance with law in the manner indicated above. For the aforesaid purpose, the petitioner will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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