TaxTMI 
TaxTMI 
2000 (8) TMI 1079
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Tax Act, 1947 (hereinafter referred to as "the Act") having certificate of registration bearing No. BH-I-684. It is engaged in trading activities of sanitary wares and fittings on retail basis. For the assessment year 1990-91 the assessment was completed under section 12(4) of the Act on December 28, 1991 in which the Sales Tax Officer raised an extra demand of Rs. 9,847.60 paise. On March 8, 1996 the Sales Tax Officer issued the impugned notice at annexure 1 in the prescribed form No. VI under sections 11(1) and 12(8) of the Act calling upon the petitioner to submit return in form No. IV showing the particulars of its turnover for the year ending 1990-91. Pursuant to the said notice, the counsel for the petitioner appeared before the Sale....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssess the amount of tax due from the dealer if for any reason his turnover for any period has escaped assessment or has been under-assessed or tax has been compounded when composition is not permissible. The initiation of the proceeding has however to be done within five years from the expiry of the year to which that period of turnover of the dealer relates. At this stage, we may refer and extract the relevant portion of the impugned notice at annexure 1 which reads as follows: "Form VI [See rules 22, 23 and 28(2)] Notice to a dealer under sections 11(1) and 12(8) of the Orissa Sales Tax Act, 1947. M/s. Bath Plaza (dealer) Cuttack Road, Bhubaneswar (address) BH-I-684 ................................... Whereas I have reason to bel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....imitation is apparent from his order dated February 25, 1997 when the prayer of the petitioner for adjournment on the ground of self-illness was rejected on the apprehension that it was going to close down the business and assessment had to be completed when substantial amount of revenue was involved. The aforesaid ground to initiate the proceeding finds corroboration from the impugned order of assessment made under section 12(8) of the Act at annexure 2/A in which it has been observed that the proceeding was initiated on priority basis as the "year related to time-barred period" and the assessment was "re-opened and kept in force to take necessary steps to save the report from barred by limitation." 6.. May it be stated that condition pre....