1992 (2) TMI 344

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....r is liable to be assessed to sales tax in different circles in which it had carried out works contracts in 1984-85 to 1987-88 or is entitled to be assessed only by the Sales Tax Officer, Balasore Circle, in respect of all such transactions. The short facts are that the petitioner had, as a works contractor, executed works in different circles during the periods in question but had been registe....

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....fficer, Balasore Circle, Assistant Commissioner of Sales Tax, Balasore Range, and Government Treasury at Balasore shall respectively be deemed to be the Sales Tax Officer, the Assistant Commissioner of Sales Tax, and the treasury for the purpose of the provisions of the Rules. It is the petitioner's case that after issuance of such order, it got itself registered in the Balasore Circle and has alr....

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....ate of its issue. Aggrieved by such notice, the petitioner has approached this Court. 2.. Rule 3(4) of the Rules provides that the State Government is to constitute, by notification in the Gazette, areas into circles over which, inter alia, a Sales Tax Officer which the Commissioner may specify by notification, shall exercise jurisdiction and that the Commissioner if so notifies, a Sales Tax Of....

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.... special order in writing, direct that such dealer shall be registered in one circle constituted by the Government and specified by him in such order. Such an order was passed by the Commissioner in annexure 1. In the order the Commissioner specifically directed that the petitioner shall register itself in respect of all such transactions made in different sixteen circles, only in the Balasore Cir....