2007 (5) TMI 569

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.... petitioner and Mr.R.P.Kar, learned Additional Standing Counsel for the Revenue.   The Petitioner, who is a registered dealer under the Orissa Value Added Tax Act, 2004 and has been granted a TIN number challenges the order of assessment dated January 17, 2007 passed by the Sales Tax Officer, Assessment Unit, Jagatsinghpur-opposite party No. 1 under the Orissa Value Added Tax Act, 2004 vid....

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.... circle under whose jurisdiction the place of business of the dealer is situated, and the concerned assessment unit or circle, on receipt of such return, and after preliminary processing shall submit it to the range. Rule 34(12). For the purpose of this rule, the assessing authority shall mean,- (a) the assessing authority of the circle in respect of dealers, who have been granted registrati....

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....f rule 34(12)(b) of the Orissa Value Added Tax Rules, 2005 which is reproduced below:   "(12) For the purpose of this rule, the assessing authority shall mean,- (a) . . .   (b) the assessing authority of the range in respect of dealers, who have been granted registration under sub-rule (1) of rule 18 and assigned with TIN under sub-rule (1) of rule 19." In view of rule 34(12)....

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.... withstand judicial scrutiny and is held to be without jurisdiction not being in conformity with rule 34(12)(b). Accordingly, the order impugned, i.e., assessment order vide annexure 3 is set aside. Let the petitioner appear before the Assistant Commissioner of Sales Tax, Cuttack II Rang-opposite party No.2 on June 5, 2007. On his appearance, the Assistant Commissioner may serve a statutory not....