9911796707
TMI Blog2010 (7) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- No impropriety or illegality in the action of the opposite-parties in carrying out the tax audit of the petitioner’s-firm and the subsequent order of assessment passed on the basis of such audit report, so as to warrant any interference. However, as the petitioner has moved this court against the order of assessment, we permit the petitioner to avail of the statutory remedy of appeal, which if filed within four weeks hence, shall be considered on its merit and disposed of in accordance with law. - W.P. (C) No. 15722 of 2006 - - - Dated:- 28-7-2010 - GOPALA GOWDA V. C.J. AND PARIJA S.C., JJ. S.C. PARIJA J. The petitioner, who is a registered dealer, has filed this writ petition challenging the jurisdiction of the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was that the audit visit report submitted by the Assistant Commissioner of Commercial Tax, Intelligence Range, Cuttack-opposite party No. 2 in form E27 for the purpose of making audit assessment under the provisions of the OVAT Act and the subsequent order of assessment dated December 7, 2006 (annexure 6) passed on the basis of such report are also improper and illegal, as the proper form prescribed for the same is form VAT-303. In the counter-affidavit filed on behalf of opposite parties, it has been stated that as per the notification issued by the Commissioner of Sales Tax, Orissa, dated December 1, 2005 (annexure 5), the Commissioner has delegated the powers to select dealers for the purpose of taking up tax audit during a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Range (excluding Intelligence Range), with effect from the date of issue of notification. Section 41(1) and (2) of the OVAT Act reads as under: 41. Identification of taxpayers for tax audit. (1) The Commissioner may select such individual dealers or class of dealers for tax audit on random basis or on the basis of risk analysis or on the basis of any other objective criteria, at such intervals or in such audit cycle, as may be prescribed. (2) After identification of individual dealers or class of dealers for tax audit under sub-section (1), the Commissioner shall direct that tax audit in respect of such individual dealers or class of dealers be conducted in accordance with the audit programme approved by him: Provided that the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner may, plan audit checks across the totality of the business of such dealers, within an audit cycle of two years. The notification (annexure 5) and the schedule appended thereto shows that the delegations have been made in respect of powers and duties enumerated in section 41(1) and (2) of the OVAT Act and rule 41 of the OVAT Rules. The Commissioner of Sales Tax has delegated his powers and duties to be exercised by the authority stated therein in respect of the said provisions relating to selection of dealers for tax audit, after identification of such dealers and for issuing direction for conducting tax audit in respect of such dealers, in accordance with the tax audit programme approved by the said authority. Rule 41 of the OV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of form VAT-303 for the purpose of making audit assessment under the provisions of the OVAT Act, it is seen that the assessing officer-opposite party no. 1 had issued a notice of assessment as a result of audit, enclosing a copy of the audit visit report, to which the petitioner has submitted its show-cause/reply, (annexure 4), explaining the irregularities mentioned in the said report. No plea of improper service of notice has been taken therein. Moreover, the form VAT-303 and form E27 being substantially similar, which provides for indicating the details of the audit made, the copy of which has been supplied to the petitioner, there is substantial compliance of the statutory provisions, inasmuch as, the petitioner cannot complain of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
