TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether, under the Orissa Entry Tax Act, 1999, a return filed by way of self-assessment must be formally accepted and communicated by the Department before reassessment under Section 10(1) can be initiated.
Analysis: Section 9(2) of the Orissa Entry Tax Act, 1999 provides that a return found to be in order shall be accepted as self-assessed, subject to adjustment of arithmetical error. Read with Section 7(10) and Section 7(11), the Act contemplates scrutiny of every return and an overt departmental act where the return is accepted or a mistake is noticed. Rule 15 of the Orissa Entry Tax Rules, 1999 similarly shows that self-assessment is not automatic. The Court compared these provisions with the corresponding provisions of the Orissa Value Added Tax Act, 2004 as interpreted in earlier precedent and held that, under the OET Act, there is no concept of deemed acceptance merely because the Department remains silent. The contrary view taken in the earlier Division Bench decision was held not to state the correct legal position and was overruled to that extent.
Conclusion: Yes. A formal communication of acceptance of the self-assessed return is a prerequisite to reopening under Section 10(1) of the Orissa Entry Tax Act, 1999; in its absence, reassessment is not sustainable.
Ratio Decidendi: Under the Orissa Entry Tax Act, 1999, self-assessment attains legal finality for reassessment purposes only upon formal departmental acceptance communicated to the dealer, and reassessment cannot be founded on a deemed acceptance.
TaxTMI 
