9911796707
TMI Blog2007 (4) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... sa Value Added Tax Act, 2004 and has been granted a TIN number, challenges the order of assessment dated January 31, 2007 passed by the Sales Tax Officer, Bhubaneswar-II Circle, Ward-E-Opposite Party No. 2 under the Orissa Value Added Tax Act, 2004 vide annexure 2 on the following grounds: (1) That in the present case there being no self-assessment being validly made by the 'assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. Therefore, the order dated January 31, 2007 passed by the opposite party No. 1 is without jurisdiction and is further contrary to the express provisions of the OVAT Act and OVAT Rules and the same is accordingly liable to be quashed. It would most relevant to take note of rule 34(12)(b) of the Orissa Value Added Tax Rules, 2005 which is reproduced below: (12) For the purpose of this r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the range as required under rule 34(12)(b). We are satisfied on a scrutiny of the impugned order of assessment under annexure 2, that since it has been passed by the Sales Tax Officer and not by the assessing authority of the range, the order of assessment cannot withstand judicial scrutiny and is held to be without jurisdiction not being in conformity with rule 34(12)(b). Accordingly, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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