Case Law Details
Om Shri Ashirbad Vs State of Odisha (Orissa High Court)
Orissa High Court held that the date when the material was discovered is not relevant. What is relevant is the nature of evidence or material discovered during the inspection. It cannot be utilized for making assessment for other years unless their relevance to any other period is established.
Facts- The petitioner is a proprietorship concern. As an unregistered dealer under the Odisha Sales Tax Act, 1947, it started its business from April 2004 in retail and semi-wholesale trade at Big Bazar, Berhampur and dealt in general merchandise, i.e., plastic goods, salt, rubber band, disposable glasses and plates etc.
The petitioner filed this revision u/s. 24 of the OST Act, 1947 to answer the question formulated in its favour and, consequentially, reverse/set aside/ annul the second appellate order by declaring that it is not liable to pay tax and penalty, as assessed and demanded by the revenue.
Notably, the Vigilance Wing of the Sales Tax Department with police personnel visited the business premises of the petitioner and conducted meticulous checks of stocks lying in the shop and took inventory of the same.
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