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TMI Blog2015 (10) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ubaneswar-II Circle, Bhubaneswar-opposite party No. 3 under section 42(4) of the Orissa Value Added Tax Act, 2004 (for short, "the OVAT Act") for the period from April 1, 2011 to March 31, 2013 on the basis of such audit visit report. 2. Though several grounds have been taken in the writ petition, Mr. B. K. Mohanty, learned senior advocate appearing for the petitioner has confined his argument to one of the grounds of challenge for quashing the impugned order of assessment. According to Mr. Mohanty, the Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar, while preparing the audit visit report has relied upon letter No. 747 dated January 21, 2014 of the DCCT, Bhubaneswar-II Circle, Bhubaneswar and the materials contained therein regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner of Sales Tax, Bhubaneswar-II Circle, Bhubaneswar having issued letter No. 747 dated January 21, 2014 relying upon which the audit visit report was prepared is competent to assess the petitioner-company under section 42 of the OVATAct. 5. To adjudicate the issue, it is relevant to refer to the audit visit report dated February 3, 2014 (annexure 2) submitted under sub-rule (3) of rule 45 in form VAT303 and the order of assessment dated August 1, 2014 (annexure 6) passed on the basis of the audit visit report to find out whether the audit visit report has been prepared on the basis of the letter dated January 21, 2014 of DCCT, Bhubaneswar-II Circle, Bhubaneswar and the self-same DCCT, Bhubaneswar-II Circle, Bhubaneswar has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DCCT, BBSR-II Circle, Bhubaneswar which was transmitted by the STO, Unified Check Gate, Gobindpur Jharsuguda. On careful examination of said letter and materials contained therein it is revealed that one LR consignment No. 7083855/dated December 27, 2011 (enclosed in annexure 2) obtained by the STO, Gobindpur Check Gate, Jharsuguda reveals the name of the consignor to be M/s. Raychem RPG Pvt. Ltd., Telegaon Road, Chakan, Pune and the name of the consignee is M/s. IND Barath Energy (Utkal) Ltd., Jharsuguda, Odisha. The said document reveals that as on the date and time of interception of the consignment of three Nos. of transformers carried from Pune to Jharsuguda at Unified Check Gate, Gobindpur, Jharsuguda there was no endorsement of tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned assessment order further reveals that same has been passed by the Deputy Commissioner of Sales Tax, Bhubaneswar-II Circle, Bhubaneswar as assessing authority. A portion of the audit visit report under annexure 2 quoted above reveals that opposite party No. 3-Deputy Commissioner of Sales Tax, Bhubaneswar had issued letter No. 747 dated January 21, 2014 relying upon which audit visit report was prepared. 8. In view of the above, we are of the view that the Deputy Commissioner of Sales Tax, Bhubaneswar-II Circle, Bhubaneswar-opposite party No. 3, who has passed the impugned order of assessment on the basis of the audit visit report is involved in the audit process. 9. The principle of natural justice demands that nobody shall be a judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other wise, there will be violation of cardinal principles of natural justice. Our view is fortified by the judgment of this court in National Trading Co. [2001] 122 STC 212 (Orissa) wherein this court held as follows (page 213 in 122 STC): '. . . Although many contentions were raised in support of the writ petition, we need not examine them as the matter can be decided on the following: short point being that the reporting officer himself cannot be the assessing officer. It is said that justice should not only be done but should manifestly be seen to be done. Justice can never be seen to be done if a person acts as a Judge in his own cause or is himself interested in its outcome. This principle applies not only to judicial proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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