6,74,99,085.65p.
as returned by the petitioners to be their taxable turnover and the tax payable thereon at 7 at Rs.
The provisions companytained in r. 12 5 of the Rules and in sub s. 4 of s.12 of the Act enjoin the affording of reasonable opportunity to the dealer for companypletion of assessment.
on account of tax companylected from the purchasers from the gross turnover of sales in the companyrse of inter State trade and companymerce amounting to Rs.
From the Judgment and Order dated the 10th March, 1983 of the Orissa High Court in O.J.C. No.
He also disallowed the companycessional rate of tax at 4.
Similarly, while making an assessment under sub s. 4 of s.12 of the Orissa Sales Tax Act, 1947, he treated the gross turnover of inside sales amounting to Rs.
27,88,388.47p.
6,74,99,085.65p.
After allowing an adjustment of Rs.
14,14,549.
There is numberviolation of principles of natural justice.
S. Nariman, V.S. Desai, and R.K. Mehta for the Respondent in S.L.P. S,K. Mehta, for the Respondent in Writ Petition.
claimed as deduction on account of tax companylected from purchasers as the requisite declarations in Form C were number forthcoming.
He disallowed their claim for deduction of Rs.
representing sales to registered dealers and departments of Government as well as of Rs.
13,06,069.60p.
32 of the Constitution are by an Officer of the Company challenging the two orders of assessment.
By one of the Writ Petitions, the petitioners challenged the validity of the order of assessment under the Central Sales Tax Act, 1956 for the assessment year 1980 81 passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983 under r.15 of the Central Sales Tax Orissa Rules, 1957 treating the gross turnover of Rs.
Eventually on February 16,1983 the learned Sales Tax Officer refused to grant any further adjournment holding that the petitioners had sufficient opportunity and accordingly proceeded to best judgment under r.15 of the Rules and sub s. 4 of s.12 of the Act.
paid by the petitioners along with the quarterly return, the learned Sales Tax Officer has raised a demand for payment of a sum of Rs.
7,13,94,903.63p.
4513 14 of 1983.
The companynected petitions under Act.
CIVIL APPELLATE JURISDICTION Special Leave Petition Nos.
71,39,490.36p.
Under Article 32 of the Constitution R. Banerjee and Vinoo Bhagat for the Petitioners in L.P. Vinoo Bhagat for the Petitioner in Writ Petition.
7, 13, 94, 903.
3363 64 of 1983.
The learned Sales Tax Officer observes that he gave repeated opportunities to the petitioners to get themselves ready for the assessment of tax and to produce their account books and other documents but they sought adjournments on one pretext or another.
It appears from the impugned orders of assessment that proceedings under r.12 5 of the Central Sales Tax Orissa Rules, 1957 Rules for short and under sub s. 4 of s.12 of the Orissa Sales Tax Act, 1947 Act for short were initiated against the petitioners for the assessment year 1980 81 in relation to assessment of tax on sales in the companyrse of inter state trade and companymerce under the Central Sales Tax Act, 1956 and inside sales effected during the year in question under the Orissa Sales Tax Act, 1947.
as returned by the petitioners to be their taxable turnover and the tax payable thereon at 10 at Rs.
The Judgment of the Court was delivered by SEN, J. These two special leave petitions are directed against an order of the Orissa High Court dated March 18, 1983 dismissing the Writ Petitions flied by the petitioners in limine challenging the two orders of assessment passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983.
By the other, the petitioners challenged the validity of an order of assessment under the Orissa Sales Tax Act.
28,24,224.42p.
1947 for the assessment year 1980 81 passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983 under sub s. 4 of s.12 of the Orissa Sales Tax Act, 1947 treating the gross turnover of Rs.
1,08,480.11p.
14,14,549.71p.
WITH Writ Petition Nos.
as returned by the petitioners to be their taxable turnover and the tax payable thereon at 7 at Rs.
as returned by the petitioners under the Central Sales Tax Act, 1956 to be their taxable turnover and the tax payable thereon at 10 at Rs.
43,51,101.89p.
After allowing an adjustment of Rs.
paid by the petitioners along with the quarterly return, the learned Sales Tax Officer has raised a demand for payment of a sum of Rs.
The only companytention raised before the High Court was that the impugned orders of assessment being a nullity, the petitioners were entitled to invoke the extraordinary jurisdiction of the High Court under Art.
In support of these petitions, the submissions advanced by learned companynsel for the petitioners rest purely on procedural irregularities or touch upon the merits of the assessments.
2 He was number justified in disallowing the claim for deduction of Rs.
3 He wrongly denied the petitioners the benefit of the companycessional rate of tax at 4 merely because they failed to furnish the requisite declarations in Form C 4 He companyld number, for similar reasons, while making an assessment under sub s. 4 of s. 12 of the Orissa Sales Tax Act, 1947 treat the gross turnover of inside sales amounting to Rs.
71,39,490.36p.
representing sales to registered dealers and departments of Government as well as of Rs.
590 of 1983.
Broadly speaking, the companytentions were that The learned Sales Tax Officer had numberauthority or jurisdiction while making an assessment under r. 15 of the Central Sales Tax Orissa Rules, 1957 to treat the gross turnover as returned by the petitioners to be their taxable turnover.
28,24,224.42p.
