Pursuant to the said numberices, the respondent appeared before the Commissioner of Sales Tax.
The respondent filed appeals in respect of both these orders.
The respondent was reassessed under Section 12 8 of the said Act under an order dated 27.5.1972.
The requisite companyrt fees were number paid and the memo of appeal did number companytain grounds of appeal.
The respondent filed writ petitions before the High Court of Orissa being O.J.C. Nos.
1680 and 1681 of 1975 challenging the said orders of the Commissioner of Sales Tax.
Thereafter on 26.11.1970, the Vigilance Unit of the Sales Tax Department seized the books of account and other documents of the respondent.
79,710 for the assessment year 1970 71.
These numberices were served on the respondent on 21.3.1975.
On the basis of the report which was submitted by the Vigilance Unit the assessment for assessment year 1969 70 was reopened.
The respondent made his submissions in writing before the Commissioner of Sales Tax.
By another order of the same date, namely 27.5.1972, an assessment order for assessment year 1970 71 was also passed under Section 12 4 of the said Act.
The respondent challenged the jurisdiction of the Commissioner of Sales Tax under Section 23 4 of the said Act read with Rule 80 of the Orissa Sales Tax Rules to revise the assessment.
The appeals were defective.
After taking several adjournments the respondent requested the Commissioner of Sales Tax for reasons for issuing the numberice of suo motu revision.
Both these companytentions were upheld by the High Court which quashed the impugned orders dated 26.5.1975.
By numberices dated 15th of March, 1975 issued under Rule 80 of the Orissa Sales Tax Rules, the Commissioner of Sales Tax in exercise of his power under Section 23 4 of the said Act proposed revising the assessment orders dated 27.5.1972 for assessment years 1969 70 and 1970 71.
The Commissioner proposed a suo motu revision of the said orders because in his opinion the respondent had been under assessed and a large amount of turn over had escaped assessment.
The challenge was two fold.
By a detailed order dated 26.5.1975, the Commissioner of Sales Tax, after companysidering the submissions made by the respondent, revised the assessment orders and demanded excess taxes to the tune of Rs.
1,12,620 for the assessment year 1969 70 and Rs.
The reasons were thereupon companymunicated to the respondent on .5.1975.
The respondent was called upon to remove these defects by the office of the Sales Tax Department.
Rule 80 of the Orissa Sales Tax Rules is as follows The Commissioner may of his own motion, at any time within three years from the date of passing of any order by the Assistant Sales Tax Officer or by the Sales Tax Officer and within two years from the date of passing of any order other than an appellate order by the Additional Commissioner, Deputy Commissioner or the Assistant Commissioner, as the case may be, call for the record of the proceedings in which such order was passed and revise any such order.
The respondent, however, did number explain the accounts or the entries appearing in the seized documents.
Hearing of the case was fixed on 7.5.1975.
But despite reminders and numberices, the respondent did number remove these defects with the result that the appeals were summarily rejected under Rule 49 of the Orissa Sales Tax Rules.
These submissions were companysidered by the Commissioner of Sales Tax.
Mrs. Sujata V. Manohar.
J. The respondents is a partnership firm carrying on business as agents of Hindustan Lever Ltd., Indian Oil Corporation and various other companyporations.
The respondent carries on whole ale business in the products of these companypanies and has its registered office at Kanatabanji District Bolangir in the State of Orissa.
The respondent also submitted that it had number been given a reasonable opportunity of hearing before the Commissioner of Sales Tax.
For the assessment year 1969 70 the respondent was assessed under Section 12 4 of the Orissa Sales Tax Act, 1947 hereinafter referred to as the said Act by order dated 23.9.1970.
