2009 (5) TMI 887

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....r. Dalai, 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, challenged the order of assessment dated April 21, 2007 passed by the Sales Tax Officer, Bhanjanagar Circle, Bhanjanagar, Ward A, opposite party No. 2, under the Orissa Value Added Tax Act, 2004 vide annexure 2 on....

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....n 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. (12) For the purpose of this rule, the assessing authority shall mean- (a) the assessing authority of the circle in respect of the dealers, who have been granted registration under sub-rule (1) of rule 18 and....

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....alue Added Tax Rules, 2005 which is reproduced as under: "(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)(b) of the OVAT Rules, 2005 as noted ....

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....and judicial scrutiny and is held to be without jurisdiction not being in conformity with rule 34(12)(b). Accordingly, the order impugned, i.e., the assessment order vide annexure 2 is set aside. Let the petitioner appear before the Assistant Commissioner of Sales Tax, Cuttack II Range, Sriram Nagar, Badambadi, Cuttack, opposite party No. 3 on June 10, 2009. On this appearance, opposite party N....