TRINETRA CONSTRUCTION Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) IN this writ petition the petitioner seeks quashing of the order dated January 9, 1997 at annexure 4 passed by the Commissioner of Commercial Taxes, Orissa, Cuttack, rejecting his prayer for registration as dealer under special circumstances Under Rule 6A of the Orissa Sales Tax Rules, 1947.

(2.) THE case of the petitioner is that it is a contractor engaged in execution of contract work primarily consisting of white washing, painting, repairs and renovation of buildings and houses. It has been awarded with work orders by various departmental authorities for execution of periodical paintings, repairs and renovation works. It is presently registered with Cuttack I, Central Circle bearing registration number CUIC 1780 under the Orissa Sales Tax Act, 1947 and No. CUCIC 1332 under the Central Sales Tax Act, 1956, Besides executing works contract within the territorial jurisdiction of Cuttack I, Central Circle, it has undertaken works in Koraput I Circle, Jeypore, Dhenkanal Circle, Angul and Puri II Circle details of which are as follows : Sl. No.Financial yearAuthorities from whom contractual amount received.Amount receivedRemarks 12345 11990 91NALCO, AngulNilAssessed by the Sales Tax Officer, Dhenkanal Circle, Angul, vide order of assessment dated March 5, 1993. 21991 92NALCO, AngulRs. 7,36,059Assessed by the Sales Tax Officer, Dhenkanal Circle, Angul, vide order of assessment dated March 5, 1993. 31992 93H.A.L. SunabedaRs. 10,00,834Assessed by the Sales Tax Officer, Koraput I Circle, Jeypore, vide order of assessment 41993 94H.A.L. SunabedaRs. 3,39,107dated March 29, 1994. Petitioner appeared and produced accounts for assessment before the Sales Tax Officer, Cuttack I, Central Circle, Cuttack no order of assessment passed as yet. 51994 95(i)L.I.C.I. Divisional Office Cuttack.Rs. 1,30,435Petitioner appeared and produced accounts for assessment before the Sales Tax Officer, Cuttack I, Central Circle Cuttack no order of, assessment passed as yet. (ii)S.E. Railway Khurda RoadRs. 6,97,241 (iii)H.A.L., SunabedaRs. 6,77,602 Total contractual amounts....Rs. 15,05,278 Because of notices being issued by different Sales Tax Officers for the purpose of assessment in respect of business carried on by it in the respective territorial jurisdiction, it becomes difficult on its part to appear at those places with the books of accounts for the purpose of assessment. Besides this, even though the contract work undertaken by it has already been completed and it had already left the sites, notices are issued subsequently by the Sales Tax Officers concerned for the purpose of assessment which puts it in difficulty as it has to move from place to place covering long distances to attend the assessment proceedings. In these circumstances, it made an application at annexure 2 Under Rule 6A of the Orissa Sales Tax Rules, 1947 (hereinafter referred to as 'the Rules') to the Commissioner of Sales Tax seeking permission for registration under special circumstances. The Commissioner by the impugned order has rejected the application on the following grounds relying on a judgment of this Court in P. Venugopal & Brothers v. Commissioner of Sales Tax, Orissa, Cuttack [1974] 33 STC 372 :

(3.) 'Place of business' has been defined in Rule 2(i) to mean in relation to a dealer any place where he sells or purchases goods and includes :