1993 (1) TMI 261

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....sessments made by the Sales Tax Officer, Ward B, Bhubaneswar I Circle, Bhubaneswar (referred to as "the assessing officer" hereinafter) in purported exercise of jurisdiction under rule 10 of the Central Sales Tax (Orissa) Rules, 1957 (in short, "the Central Rules"). The assessment years involved are 1987-88, 1988-89, 1989-90 and 1990-91. 2. The challenge is to the levy of tax on the charges rece....

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....dated June 20, 1992, asked the assessing officer to re-examine the matter and to initiate a proceeding under rule 10 of the Central Rules, and under section 12(8) of the Orissa Sales Tax Act, 1947 (in short, "the Act"). Though in the administrative side the Assistant Commissioner has power to advise the assessing officer, that should not be in the nature of an imposition on the assessing officer s....

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....nd thereafter, issued notice under rule 10 of the Central Rules. The power to reopen is indicated in section 12(8) of the Act, and rule 10 of the Central Rules. If "for any reason" there is escapement or under-assessment the Sales Tax Officer has the power to reopen the assessment proceeding. As observed by the Supreme Court in Sales Tax Officer v. Uttareswari Rice Mills [1972] 30 STC 567, a reaso....

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....nt, he must before using the materials bring them to the notice of the assessee and give him adequate opportunity to explain and answer the case on the basis of those materials. In the instant case, we find that the petitioners asked for reasons which necessitated reopening of the assessment, and the materials relevant. That appears not to have been indicated to them. 3.. The learned counsel for....