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TMI Blog2009 (5) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... red dealer under the Orissa Value Added Tax Act, 2004 and has been granted a TIN number, challenged the order of assessment dated April 21, 2007 passed by the Sales Tax Officer, Bhanjanagar Circle, Bhanjanagar, Ward A, opposite party No. 2, under the Orissa Value Added Tax Act, 2004 vide annexure 2 on the following grounds: That the provisions of section 2(4) of the OVAT Act defining the expre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of such return, and after preliminary processing shall submit it to the range. (12) For the purpose of this rule, the assessing authority shall mean (a) the assessing authority of the circle in respect of the dealers, who have been granted registration under sub-rule (1) of rule 18 and assigned with SRIN under sub-rule (4) of rule 19. (b) the assessing authority of the range in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority shall mean (a) . . . (b) the assessing authority of the range in respect of dealers, who have been granted registration under sub-rule (1) of rule 18 and assigned with TIN under sub-rule (1) of rule 19. In view of rule 34(12)(b) of the OVAT Rules, 2005 as noted hereinabove it is clear that the dealers who have been granted registration under the OVAT Act/Rules an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Accordingly, the order impugned, i.e., the assessment order vide annexure 2 is set aside. Let the petitioner appear before the Assistant Commissioner of Sales Tax, Cuttack II Range, Sriram Nagar, Badambadi, Cuttack, opposite party No. 3 on June 10, 2009. On this appearance, opposite party No. 3 may serve a statutory notice on him and proceed with the matter in accordance with law. The Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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