Revisional proceeding u/s 18 has to be concluded not beyond 5 years from original assessment order

Orissa State Co-operative Milk Producers Federation Ltd. Vs Commissioner of Commercial Taxes Cuttack and others (Orissa High Court) Orissa High Court held that the suo motu revisional proceeding under section 18(1) of the Odisha Entry Tax Act, 1999 has to be concluded not beyond five years from the original order of assessment. Facts- In the present case, the original assessment of the Appellant-Dealer u/s. 9C of the OET Act for the period 1st April, 2005 to 31st March, 2008 was completed on 28th March, 2011 by the Deputy Commissioner of Sales Tax (DCST), Bhubaneswar II Circle raising a demand...