2022 (7) TMI 424

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....) under Section 9C of the Odisha Entry Tax Act, 1999 (OET Act) for the period from 1st April, 2005 to 28th February, 2009. 2. While admitting the present petition on 9th October, 2015, the following questions of law were framed for consideration. "B. Whether on the facts and in the circumstances of the case, the assessment order suffers vice of infirmity whereby the assessing authority has shifted the point of levy of entry tax, i.e. from manufacturer (karigar) to the point of selling, i.e. trader-petitioner; and in such eventuality, the Tribunal committed gross error of law in restoring the assessment order?   D. Whether on the facts and in the circumstances of the case, in absence of service of notice in Form E30 prescribed unde....

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.... upon the audit visit. 6. The above assessment order was assailed by the Petitioner before the DCST. By the order dated 15th March, 2012, the DCST allowed the appeal. It is seen from the order dated 15th March, 2012 of the DCST that the case of the Assessee that there was non-compliance of the procedural requirements of Section 9C of the OET Act was noticed. In this context, the following observations of the DCST are relevant: "On perusal of the assessment order, it is seen that the learned assessing officer has initiated assessment proceeding U/s.9C of the OET Act for the tax period 1.4.05 to 28.2.09. But no reference has been given to any audit visit report. As per section 9C of the OET Act, audit visit report is mandatory for initiati....