PANKAJ SALES Vs. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) The challenge in the present petition is to an order dtd. 27/11/2012, passed by the Orissa Sales Tax Tribunal ('Tribunal') in S.A. No.266 (VAT) of 2011-12.

(2.) While admitting this writ petition, by the order dtd. 13/7/2015 the following order was passed:

(3.) It is seen from the impugned order of the Tribunal that the assessment of the Petitioner was completed under Sec. 42 of the Orissa Value Added Tax Act, 2004 (OVAT Act). Once it is an audit assessment, based on the audit visit report, no discretion is vested in the Assessing Officer to impose an amount of penalty less than what is provided under Sec. 42(5) of the OVAT Act.