M/S. Mukand LTD. vs. State Of Odisha
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Cause title — parties, addresses and appearances
ORDER 29.08.2023 Order No.
This matter is taken up through hybrid mode.
In a similar case, i.e., STREV No.120 of 2014 (M/s. Bhuyan Engineering & Construction (P) Ltd. v. State of Odisha), this Court vide order dated 10.07.2015 framed the following question for consideration:-
“Whether on the facts and in the circumstances of the case, the Tribunal committed error in setting aside the orders of for a below and directing for fresh assessment keeping in view rule 4B, particularly when the said rule is not applicable in this case and was inserted by an amendment in 2009 (sic. 2010), after the Orissa Sales Tax Act was repealed?”
Admittedly, by virtue of the Odisha Sales Tax (Amendment) Rules, 2010, Rule-4B was inserted with retrospective effect from 30th July, 1999 which covers the period in question, i.e., 2000-01. The vires of the said amended Rule-4B has not been questioned by the petitioner.
In that view of the matter, the Court is unable to find any error having been committed by the Tribunal in remanding the matter to the Assessing Officer for reconsidering the issues raised in light of the above amendment by inserting Rule-4B of the Odisha Sales Tax Rules, 1947. 5. Consequently, the question of law as raised by the Petitioner is answered in the negative, i.e., in favour of the Department and against the Assessee.
Accordingly, the STREV is dismissed.
Laxmikant
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN)
JUDGE
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.