TaxTMI 
TaxTMI 
2024 (4) TMI 1408
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....pur), while dismissing the said appeal, observed that the levy of penalty under Section 9-C(5) of the Odisha Entry Tax Act read with Sub-sections (3) and (1) of the said section is justified. 2. The facts of the case, in brief, are that the petitioner used to carry on the business of manufacturing and selling of packaged drinking water and butter milk in wholesale and retail basis inside the local area on door delivery basis. The Assessing Officer, for the assessment period from 01.04.2005 to 31.12.2008, assessed the petitioner dealer, as a manufacturer, to pay Entry Tax on its sales value of goods prescribed under Section 26 of the Odisha Entry Tax Act. Accordingly, the Assessing Officer, vide order dated 10.11.2009, assessed the petiti....
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....or the audit assessment of any TIN hold dealer under Sub-rule (12) of Rule 34 read with Section 34 of the Odisha Entry Tax Act. It is contended that in Jindal Stainless Ltd. v. State of Orissa, 2012 (Vol.54 VST) 1, this Court held that in the fiscal statute, the Maxim-'Expression unius est Esclusion Alteris' shall be applied. Therefore, without considering the same, the Tribunal has confirmed the order passed by the Assessing Officer as well as the First Appellate Authority. To substantiate his contentions, he has relied upon Jindal Stainless Ltd. (now JSL Ltd.), Jajpur v. State of Orissa, 2012 (Vol.54 VST) 1; M/s. Delhi Foot Wear, Shiv Bazar, Cuttack v. Sales Tax Officer, Vigilance, Cuttak (W.P.(C) No.2971 of 2009, disposed of on 25.09.201....
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.... there was suppression of facts and figures in the return or at the time of assessment." 6. Section 3 of the Odisha Entry Tax Act deals with Levy of tax, which is a charging section. Section 3(1) of the said Act reads as follows:- "(1) There shall be levied and collected a tax on entry of the scheduled goods into a local area for consumption, use or sale therein at such rate not exceeding twelve percentum of the purchase value of such goods from such date as may be specified by the State Government and different dates and different rates may be specified for different goods and local areas subject to such conditions as may be prescribed. Provided that the State government may direct that in such circumstances and under ....
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.... was determined at Rs.6,41,80,654.11. After allowing deduction of Rs.3,19,15,897.00 towards the purchase value of butter milk (tax free), the TTO was determined at Rs.3,22,64,757.11. Tax @ 1% on Rs.2,24,97,575.33 and @ 2% on Rs.97,67,181.77 was calculated at Rs.4,20,319.38. The dealer, having paid an amount of Rs.2,17,068.00, was required to pay the balance amount of Rs.2,03,251.00. Further, penalty under Section 9-C (5) of the Odisha Entry Tax Act for an amount of Rs.4,06,502.00 was also imposed. Accordingly, the dealer assessee was made liable to pay the tax and penalty taken together at Rs.6,09,753.00. Though the dealer assessee filed first appeal, the First Appellate Authority confirmed the assessment order passed by the Assessing Offic....
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....titioner a reasonable opportunity of being heard. (4) (a) If the High Court does not dismiss the petition under sub-section (3), it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and reverse, confirm or amend the order against which the petition was preferred or remit the matter to the Tribunal with the opinion of the High Court on the question or questions of law raised or pass such other in relation to the matter as the High Court thinks fit. (b) Where the High Court remits the matter to the Tribunal under clause (a) with its opinion on the question or questions of law raised, the latter shall amend the order passed by it in ....
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....be covered to be answered and any trivial error such as non-issuance of notice or defective service of notice does not affect the jurisdiction of the assessing officer, if reasonable opportunity is granted to the assessee. Since there is no error apparent on the face of the records, either in the factual aspect or legal aspect, as mentioned above, and, as such, the issues, which have been framed in paragraph-10 of the STREV, are not required to be answered. 9. In Jindal Stainless Ltd. (supra), this Court has dealt with the provisions contained in Section 9B of the Odisha Entry Tax Act, 1999, and Section 41 of the Odisha Value Added Tax Act, wherein the audit visit report shall be submitted within the time specified under Sub-section (4) ....