M/S.Kanakadhara Mini vs. Commnr.Of Commercia
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 26.06.2023
Order No. 8 This matter is taken up through hybrid mode.
Heard Mr. S. Ray, learned Senior Counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department.
The petitioner has filed this writ petition seeking to quash the notice for provisional assessment issued under sub-rule (1) of Rule-12 of the Central Sales Tax (Orissa) Rules, 1957 by the Sales Tax Officer, Barbil Circle, Barbil under Annexure-1 dated 12.06.2014 for the period from 01.04.2008 to 31.03.2009. 4. Mr. S. Ray, learned Senior Counsel appearing for the petitioner contended that steps taken by the authority under Rule- 12(4) of the Central Sales Tax (Orissa) Rules, 1957 by making assessment for the period from 01.04.2008 to 31.03.2009, was challenged before this Court in W.P.(C) No.23871 of 2014 and this Court, vide order dated 08.12.2021 disposed of the said writ
petition by quashing the impunged notice dated 15.10.2014 on the ground of limitation. Therefore, it is contended that since the very same period is covered in the present notice for provisional assessment under Rule-12(1) (Annexure-1) and order of provisional assessment dated 24.09.2014 (Annexure-1/A), the same to be quashed.
Mr. S. Mishra, learned Standing Counsel appearing for CT & GST Department vehemently contended that notice for provisional assessment, which has been issued under Rule-12(1) of the Central Sales Tax (Orissa) Rules, 1957, is completely distinguishable from the notice issued under Rule 12(4) of the Central Sales Tax (Orissa) Rules, 1957 in the earlier writ petition, i.e., W.P.(C) No.23871 of 2014. It is further contended that under Rule-12(4)(e) of the aforesaid Rules, there is a provision for limitation of five years, which specifically states that no order of assessment shall be made under this sub-rule after expiry of five years from the end of the period in respect of which the tax is assessable. Therefore, issuance of notice under Rule-12(1) of the Rules is not equated with the issuance of notice under Rule-12(4) of the Rules, which was quashed in W.P.(C) No. 23871 of 2014. Thus, the claim made by learned Senior Counsel appearing for the petitioner that the case of the petitioner is covered by the ratio decided by this Court in W.P.(C) No. 23871 of 2014 cannot be sustainable in the eye of law.
Considering the contentions raised by learned counsel for the parties and after going through the records, this Court finds that earlier the petitioner had approached this Court by filing W.P.(C) No. 23871 of 2014 challenging the notice for assessment issued under Rule-12 (4) of the Central Sales Tax (Orissa) Rules, 1957, for the period from 01.04.2008 to 31.03.2009 and this Court,
vide order dated 08.12.2021 quashed the said notice on the ground of limitation, as has been prescribed under Rule-12(4)(e) of the aforesaid Rules. But the said order dated 08.12.2021 may not have any application to the present case, in view of the fact that in the present writ petition, the very same petitioner has challenged issuance of notice for making provisional assessment under Rule- 12(1) of the Central Sales Tax (Orissa) Rules, 1957, which is altogether a different provision than the notice issued under Rule- 12(4) of the said Rules which was impugned in the earlier writ petition. But fact remains, both the notices cover the period from 01.04.2008 to 31.03.2009. That does not exclude the authority to make a provisional assessment under Rule 12(1) of CST (Odisha) Rules, which is also appealable. Instead of preferring appeal, the petitioner has approached this Court by filing this writ petition.
In view of the above, this Court is not inclined to entertain this writ petition and accordingly the same is dismissed.
Alok
(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.