9911796707
TMI Blog2021 (9) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... ourkela in exercise of the suo motu revisional power under Section 79(1) of the Orissa Value Added Tax Act, 2004 (OVAT Act) read with Rule 119 of the Odisha Value Added Tax Rules, 2005 (OVAT Rules) is that the ACST did not have the jurisdiction to exercise such revisional power. 3. Elaborating on the above ground, learned counsel for the Petitioner draws attention to a notification dated 19th December, 2005 issued by the Commissioner of Sales Tax, Orissa, Cuttack delegating the powers under Section 79 (2), (3) and (6) of the OVAT Act to the Additional Commissioner of Sales Tax and Special Additional Commissioner of Sales Tax and not to the ACST. He also draws the attention to notification dated 17th July, 2008 whereby for the first time th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) and (6) of the OVAT Act and not 79(1) of the OVAT Act. It is also rightly pointed out that it is only by the notification dated 17th July, 2008 that the Commissioner for the first time delegated his power under Section 79 (1) of the OVAT Act to the ACST. The question then arises as to what the situation till 17th July, 2008 was as regards exercise of the suo motu revisional powers by the delegatee of the Commissioner? 6. Section 106 (2) (c) of the OVAT Act deals with transitional provisions reads thus. "106. Transitional provisions- (2) (c) all such powers and duties, as have been conferred or imposed by or under the provisions of the repealed Act or the rules made and notifications issued thereunder or the persons appointed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fact that under the Notification No.14171-I-ST-76 dated 3rd August 1963 read with earlier order dated 5th May, 1963 the suo motu powers of the Commissioner exercisable under Section 23 (4) (a) was in fact delegated to the ACST in so far as the order sought to be revised is that the STO. This delegation of power continued till 17th July, 2008 when the notification of the OVAT Act was issued for the first time delegating the power of the Commissioner to the ACST under Section 79(1) of the OVAT Act. 8. Resultantly, the position is that as on 31st January, 2008, the ACST could validly exercise the delegated power of suo motu revision in terms of Section 106 (2) (c) of the OVAT Act. Consequently, the challenge to the impugned noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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