Case Law Details
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 of Rs.37,30,881/- (Entry Tax Rs.5,05,365/- and Penalty Rs.32,25,516/-).
Subsequently the AG (Audit) scrutinized the assessment record and raised certain objections basing on which reassessment proceedings were initiated by the DCST u/s. 10 of the OET Act and completed on 12th March, 2012 for the period 1st April, 2006 to 31st March, 2008.
However, a proposal was sent by AO to the Commissioner for initiation of suo motu revisional proceedings u/s. 18(1) of the OET Act for the entire period 1st April, 2005 to 31st March, 2008.
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