M/s. Chandi Khadya Bhandar, Cuttack v. Tax Recovery Officer, Cuttack & Ors.
Case at a glance
Outcome
Disposed of
The appeal is disposed of
Provisions considered
- Orissa Sales Tax Act, 1947 s. 12(4)
Key paragraphs
- Para 77. The writ petition is disposed of in the above terms. An urgent certified copy of this order be issued as per Rules. Chief Justice (Dr. S. Muralidhar) Judge S.K. Jena/Secy. (R.K. Pattanaik)
Judgment
Petitioner Mr. A. Mohanty, Advocate -versus- Tax Recovery Officer, Cuttack and Others … Opposite Parties Mr. S.S. Padhy, Addl. Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK Order No.
ORDER 11.07.2022 1. The present petition challenges an attachment notice dated 10th July, 2001 issued by the Tax Recovery Officer, Cuttack.
While issuing notice in the present petition on 7th December, 2001 this Court directed that the present petition would be heard along with OJC No.6414 of 2001. On 19th December, 2002 it was directed that no coercive action would be taken against the Petitioner.
The Court has been informed that OJC No.6414 of 2001 was filed to challenge the original assessment order dated 26th March, 2001 passed under Section 12(4) of the Orissa Sales Tax Act, 1947 (OST Act) for the year 1997-98. That writ petition stood disposed of as withdrawn by an order dated 12th April, 2019 of this Court permitting the Petitioner to approach the Appellate Authority.
Operative part
Pursuant thereto, the Petitioner filed an appeal which has come to be allowed on 18th November, 2019 by the Joint Commissioner of Sales Tax (Appeal), C.T. and G.S.T. Territorial Range, Cuttack. The operative portion of the said order reads as under:
In the result, the assessment is set-aside with an instruction to the learned Assessing Officer of Cuttack-I East Circle, Cuttack to complete the assessment of the dealer afresh on the basis of above observations as expeditiously as possible, within a period of three months from the date of receipt of this order. The appeal is disposed of accordingly.
Learned counsel for the Petitioner informs the Court that the fresh assessment is yet to be completed pursuant to the above order.
Inasmuch as the assessment order pursuant to which the impugned attachment notice has been issued has been set aside, it is plain that the attachment notice cannot survive in the eyes of law. Accordingly, the impugned attachment notice dated 10th July, 2001 and all proceedings pursuant thereto, (Annexures I and II) are hereby quashed. It will be open to the Department to take appropriate steps depending the outcome of the fresh assessment proceedings.
The writ petition is disposed of in the above terms. An urgent certified copy of this order be issued as per Rules. Chief Justice (Dr. S. Muralidhar) Judge S.K. Jena/Secy. (R.K. Pattanaik)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The appeal is disposed of
Which statutory provisions did this judgment involve?
Orissa Sales Tax Act, 1947 — s. 12(4).
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.