TaxTMI 
TaxTMI 
2015 (4) TMI 459
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....ed 2.5.2009 passed by the learned Sales Tax Tribunal in S.A. No.30 (VAT) of 2006-07 along with interest within a stipulated time as may be directed by this Court. 2. Mr. J.Sahoo, learned Senior Advocate appearing for the petitioner submits that the assessment order under the OVAT Act (hereinafter referred to as the 'Act') for the period from 1.4.2005 to 31.01.2006 had been challenged by the petitioners before the Orissa Sales Tax Tribunal in S.A. No.30 (VAT) of 2006-07. The said Second Appeal filed by the petitioner came to be allowed vide order dated 02.05.2009 with a direction to the appropriate Assessment Authority to complete re-assessment after service of proper notice on the petitionerdealer and giving a reasonable opportunity of bei....
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....entral Sales Tax Act, 1956 (74 of 1956) should have been assessed under the provision of a law other than that under which it was assessed, then, in consequence of such order or to give effect to the finding or direction contained in such order, the turnover or any part thereof as relates to such assessment may be assessed or reassessed as the case may be, to tax at any time within five years from the date of such order, notwithstanding the applicability of any period of limitation to such assessment or reassessment under this Act." 5. Mr. Sahoo, learned Senior Advocate for the petitioner submits that Section 49(2) of the Act as noted hereinabove clearly indicates that while the consequence of order in Appeal or Second Appeal, re-assessmen....
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....rty No.1 is competent to make assessment under Section 43(1) of the Act but, he fairly admits that at the relevant time when the order of assessment was passed, Opposite Party No.1 lack necessary jurisdiction/competence. Learned Standing Counsel further submits that the subsequent notice issued by the Asst. Commissioner of Commercial Taxes under Annexure-4 dated 13.2.2015 was in purported compliance of the direction issued by the Sales Tax Tribunal. 7. Having heard the learned counsel for the respective parties and in particular, having taken note of Section 49(2) of the Act as has been extracted hereinabove, clearly, the order of the Tribunal having been passed on 2.5.2009 in terms of the extended period of limitation granted under the s....