Commissioner's power to extend time under the Orissa VAT Act after six months referred to a three-Judge Bench.

The note concerns the scope of the Commissioner's power under Section 42(6) of the Orissa Value Added Tax Act, 2004, specifically whether time for exercising that power can be extended after the initial six-month period has expired. The matter was referred to a three-Judge Bench for consideration of that question, indicating that the operative issue is the timing and availability of the extension power under the statute.

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Outcome: The matters were referred for consideration by a three-Judge Bench on the question whether the Commissioner's power to extend time under Section 42(6) of the Orissa Value Added Tax Act, 2004 could be exercised after expiry of the initial six-month period.

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