TaxTMI 
TaxTMI 
2021 (3) TMI 1265
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....For the Appellant : Mr. Bhabani Prasad Mohanty, Advocate For the Respondent : Mr. S.S. Padhy, Additional Standing Counsel ORDER 1. These five petitions by the same Petitioner, M/s. Bajaj Auto Ltd., question the re-computation by the Opposite Party No.1 of the sales tax payable in terms of the impugned orders for different assessment years (AYs) starting from 1999-2000 till 2004-05. 2. The said....
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....is Court and decided on 5th January, 2007 in Bajaj Auto Ltd. v. State of Odisha, 2007 (I) OLR 415. A Division Bench of this Court on interpreting the provisions of the OST Act read with the relevant provisions of the Orissa Entry Tax Act (OET Act) and the Orissa Entry Tax Rules (OET Rules) came to the conclusion that the letter of clarification issued by the State Government was misconceived, has ....
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....t petitions filed by the Petitioner for subsequent AYs. Those orders were for some reason not separately challenged by the Commissioner of Commercial Taxes. 6. Mr. B.P. Mohanty, learned counsel for the Petitioner submitted that without each of the aforementioned orders of this Court for the subsequent AYs being separately challenged and set aside by the Supreme Court, those orders, notwithstandin....
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....of Article 141 of the Constitution. Consequently, the impugned orders that have been passed, re-computing the tax payable to give effect to the judgment of the Supreme Court, which the authorities were bound to do, cannot be termed illegal. 8. It is then submitted by Mr. Mohanty that the re-computation orders are barred by limitation as they have been passed well beyond the period within which an....