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TMI Blog2015 (8) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... .E.T. Act under Anenxure-1 and consequently having attained finality and no challenge having been made to the same, remains final and binding on all parties. The opposite party had no jurisdiction in this matter to initiate a fresh proceeding under Section 10 of the O.E.T Act, resulting in passing of the order dated 31.07.2012 under Annexure-3 - there are no hesitation in directing quashing of Anenxure-3 - application disposed off. - W.P.(C) No. 17746 of 2012 - - - Dated:- 19-8-2015 - I. MAHANTY AND DR. D.P. CHOUDHURY, JJ. For the Appellant : M/S. Jagabandhu Sahoo, D. Panda, A. Mohapatra, Advocate For the Respondent : M/S.R.P. Kar ORDER Heard Mr. J. Sahoo, learned Sr. Advocate for the petitioner and Mr. R.P.Kar, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Orissa. It is further submitted on behalf of the petitioner that once the issue had become final by way of an order of re-assessment under Section 10 of the O.E.T. Act, unless and until the same was in any manner questioned and/or reopened, a further proceeding under Section 10 of the O.E.T. Act, once again for the self same period, quantity and turn over is not permissible under law. Learned counsel for the petitioner placed reliance on a judgment of this court in the case of Indure Limited vs. Commissioner of Sales Tax, Cuttack, Orissa and others, (2006) 148 STC 61 (Orissa). In the said judgment, this Court came to conclude that, issuing notice based on an audit objection is permissible provided the officer vested with such authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to effectively change their opinion, once already expressed in course of discharge of their statutory duties. On consideration of the submissions as recorded hereinabove, we are of the considered view that the second proceeding under Section 10 of the O.E.T. Act under Anenxure-3 to the writ application was merely based upon the audit conducted by the Auditor General which once again raised the issue as to whether boulder was a mineral or not. This turn- over and the period was covered by the earlier order dated 26.02.2011 passed under Section 10 of the O.E.T. Act under Anenxure-1 and consequently having attained finality and no challenge having been made to the same, remains final and binding on all parties. In view of the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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