2015 (8) TMI 1560

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....oo, learned Sr. Advocate for the petitioner and Mr. R.P.Kar, learned Standing Counsel for the Revenue. In the present writ application, the petitioner has sought to challenge the order dated 31.07.2012 passed by the Sales Tax Officer, Ganjam II Circle, Berhampur under Section 10 of the Orissa Entry Tax Act, 1999 for the period from 01.08.2007 to 31.12.2007 under Anenxure-3, inter alia, on various....

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....of the vigilance authority) concluded the reassessment under Section 10 of the O.E.T. Act vide order dated 26.02.2011 under Annexure-1, it was no longer open for the Revenue to once again attempt to re-open the self same issue for the self same period and selfsame turn over merely on the basis of having received an audit objection from the Auditor General of Orissa. It is further submitted on beha....

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....udit objection has been received, the same cannot and ought not to be the sole basis for Issue of notice unless and until the officer, to whom the Audit objection is sent, applies his independent mind to such issue. This Honble Court to arrived at the aforesaid conclusion by placing reliance on a judgment of the Honble Supreme Court in the case of State of U.P. vs. Maharaja Dharmander Prasad Sing....

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.... the self same issue and/or self same turn over as well as self same period. Any other interpretation given to the scope of Section 10 of O.E.T. Act may a mount to also permitting the statutory authority to effectively change their opinion, once already expressed in course of discharge of their statutory duties. On consideration of the submissions as recorded hereinabove, we are of the considered....