https://www.taxtmi.com/caselaws?id=305215 The court held that the Revenue lacked jurisdiction to initiate a fresh proceeding under Section 10 of the Orissa Entry Tax Act for the same issue and period, leading to the quashing of the order based on the audit objection. Emphasizing the importance of finality in statutory orders and independent decision-making by authorities, the judgment highlighted the limitations on re-exercising powers under statutory provisions. The writ application was disposed of with directions for further consideration of other issues in appropriate proceedings. The related miscellaneous case was disposed of in light of the main writ petition's outcome. en-us Wed, 19 Aug 2015 00:00:00 +0530 Tue, 22 Nov 2022 22:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305215 The court held that the Revenue lacked jurisdiction to initiate a fresh proceeding under Section 10 of the Orissa Entry Tax Act for the same issue and period, leading to the quashing of the order based on the audit objection. Emphasizing the importance of finality in statutory orders and independent decision-making by authorities, the judgment highlighted the limitations on re-exercising powers under statutory provisions. The writ application was disposed of with directions for further consideration of other issues in appropriate proceedings. The related miscellaneous case was disposed of in light of the main writ petition's outcome. Case-Laws VAT and Sales Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305215