Case Law Details
Jai Maa Kali Store Vs State of Odisha (Orissa High Court)
Orissa High Court held that petitioner-dealer has right to cross-examine the selling dealers, however, as more than two decades elapsed it might not be practical. Accordingly, assessment would stand completed at the figures disclosed in the return of petitioner-dealer.
Facts- The Petitioner-dealer is a wholesaler of grocery articles. The IST, Mobile Unit, Sambalpur submitted a fraud case report dated 29th November, 2002 on the allegation that the dealer had been involved in clandestine purchase of edible oil from two parties, one in Raipur (Chattisgarh) and the other from Andhra Pradesh. The three transactions were stated to be of a value of Rs.9,45,440/-.
The stand taken by the Petitioner-dealer was that of complete denial. He in fact advanced the plea inter alia that there was another establishment under the name and style ‘M/s. Jai Maa Kali Store in Bargarh Town’ and that the goods in question may have been purchased by that establishment. The Petitioner made a specific prayer before the STO that the alleged selling dealers should be summoned, so that he could have an opportunity of cross-examining them as regards the alleged purchase made by the Petitioner from them. However, the STO rejected this plea.
Conclusion- In the present case, considering that more than two decades have elapsed since those transactions, an opportunity being provided at this stage to the Petitioner to cross-examine the selling dealers might not even be practical. There was no requirement of the selling dealers to preserve any records or to produce such records even if summoned. The entire exercise would certainly at this stage be a pointless one.
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