TaxTMI 
TaxTMI 
2015 (11) TMI 1634
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....d under the Value Added Tax Act, 2004 (hereinafter called "the OVAT Act") being assigned with the TIN No. 21111204678. For the period from April 1, 2005 to October 15, 2009 the learned Sales Tax Officer made audit assessment under section 42 of the OVAT Act. The learned assessing officer found excess stock worth Rs. 3,52,00.28 and accordingly raised tax turnover by raising the same. The learned assessing officer directed the petitioner to pay Rs. 1,42,831.15 under 12.5 per cent. taxable goods and Rs. 7,81,717.16 under four per cent. taxable goods as excess amount. Thus, the dealer was to pay Rs. 14,513.47 towards tax and Rs. 29,269.94 towards penalty. The total due including tax and penalty comes to Rs. 43,540.41. Besides the amount of Rs. ....
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....ppellate authority erred in law by remanding the case for fresh assessment. He further submitted that the learned second appellate authority without application of mind and without verifying the lower court records has remanded the matter to the assessing officer instead of confirming the order of the learned first appellate authority. It is also the submission of learned counsel for the petitioner that the Tribunal has not applied his mind to the documents available before it at the time of hearing of the second appeal. Learned counsel for the petitioner further submitted that the second appellate authority has committed error by observing that the impugned order does not reveal that the first appellate authority has verified the books of ....
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....ck worth Rs. 3,52,005.28, the petitioner was directed to pay Rs. 9,24,550 payable against which the petitioner has paid VAT for Rs. 3,54,487 and there was claim of ITC of Rs. 5,55,549.84. At the same time the learned assessing officer directed the petitioner to pay Rs. 14,513.47 towards tax and Rs. 29,026.94 towards penalty. At the same time he disallowed ITC of Rs. 1,11,424. The order of the learned first appellate authority shows that no discrepancy was found in stock during audit assessment and there has been no service of notice upon the petitioner for production of necessary documents. He observed that when the books of account were not produced by the petitioner obviously there could be no examination of the books of account by the ....
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....uthority. When the second appeal provision was added to the statute to prefer appeal against the first appeal, such Tribunal being the second appellate authority was constituted under section 3 of the Orissa Sales Tax Act having Revenue Officers and judicial officers together to decide the second appeal. The very purpose of constitution of the Tribunal having judicial officer as Chair Person and Member, is to uphold the sanctity of the Tribunal with judicial flavor, so that right of the parties can be well adjudicated. On the other hand, the constitution of Tribunal having Judicial Member requires judicial propriety is to be maintained. The second appellate forum being the final court of facts ought to call for the lower court records and d....