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TMI Blog2015 (4) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, of the considered view that the writ application ought to be allowed and the notice under Annexure-4 having been issued beyond the period of limitation and that too, not in statutory Form 307, is non-est in the eyes of law. We order accordingly and direct refund of any amount that may be due to the petitioner along with the statutory interest as may be applicable in terms of Section 59 of the Act within a period of three months - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. for the purpose of assessment under Section 43 of the Act. This notice was brought on record by way of an amendment sought for by the petitioner during pendency of the writ application. 4. The petitioner places reliance on Section 49 of the OVAT Act, 2004 which is quoted hereinbelow: "49(1) Where any order passed by the assessing authority in respect of a dealer for any period is found to be erroneous or prejudicial to the interest of revenue consequent to, or in the light of, any judgment or order of any Court or Tribunal, which has become final and binding, then, notwithstanding anything contained in this Act, the assessing authority may proceed to reassess the tax payable by the dealer in accordance with such judgment or order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest under Section 59 of the Act ought to be allowed. 6. Mr.Kar, learned Standing Counsel for the Commercial Tax Department submits that the Sales Tax Tribunal in its order dated 2.5.2009, appended as Annexure-1 to the writ application, did not adjudicate the matter on merits and instead, came to a conclusion that the Sales Tax Officer (Opposite Party No.1) not being "the Assessing Authority of the Range" as required under Rule 34(12) of the OVAT Rules (pre-amendment) had no jurisdiction to assess the dealer under Section 43(1) of the OVAT Act. Consequently, he submits that this was not adjudication by the Tribunal on merits of the case but only a judgment of the Tribunal based on the lack of inherent jurisdiction of the Officer who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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