VINAYAK AGRO INDUSTRIES Vs. STATE OF ODISHA

JUDGEMENT

(1.) This matter is taken up by virtual/physical mode.

(2.) Assailing the order dtd. 30/7/2021 passed by the Additional Commissioner of Sales Tax (Appeal), Sundargarh Range, Rourkela (Opposite Party No. 3) in Appeal No. AA2(ET)RL-I/2019-20 U/s 16 wherein the Assessment order dtd. 27/1/2016 passed U/s 10 of the Odisha Entry Tax Act, 1999 (OET Act) for the tax periods from 1/4/2008 to 31/3/2014 has been confirmed.

(3.) Mr. N. Rout, counsel for the Petitioner submits that though the impugned notice in Form E-32 for Assessment U/s 10 was issued on 25/8/2014 (Annexure-3), the Assessing Authority having not completed the assessment within the period as stipulated U/s 10 of the OET Act read with Sec. 43(4) of the OVAT Act (as amended with effect from 1/10/2015), the assessment is barred by limitation.