ORISSA STORES Vs. STATE OF ORISSA

JUDGEMENT

(1.) STATEMENT of the case was called for under section 24 (3) of the Orissa Sales Tax Act, 1947, on the following question :

(2.) THE dealer has been assessed under section 12 (4) of the Act in respect of the year 1972-73 and the quarter ending June, 1973. Notice was not served on the dealer personally. The Tribunal found that such notice was served on the Maheswar Dolai who is not connected with the business in any manner. The Tribunal remitted the matter back to the Sales Tax Officer for assessing the dealer in accordance with law after giving notice to him. Making grievance of the same, the dealer filed application that period of limitation for completing assessment having expired, there was no scope for remand of the case and the assessment should have been annulled.

(3.) IN view of the aforesaid provision for the year 1972-73, assessment under section 12 (4) is required to be completed within thirty six months from March 31, 1973, i. e. , within March 31, 1976. In respect of the quarter ending June, 1973, such assessment is to be completed within thirty-six months from the expiry of the year, which ends on March 31. 1974. Accordingly, assessment for this quarter is to be completed on or before March 31, 1977.