STATE OF ORISSA Vs. UGRATARA BHOJANALAYA

JUDGEMENT

(1.) ON being moved by the Revenue by an application under section 24 (2) of the Orissa Sales Tax Act, 1947 (in short, "the Act") this Court directed the Orissa Sales Tax Tribunal (in short "the Tribunal") to refer the following questions of law for opinion of this Court :

(2.) ON perusal of the questions framed, we find that they do not bring out true essence of dispute and therefore, as requested by parties, we reframe the questions.

(3.) MR . S. K. Patnaik, learned counsel for the Revenue, submits that while the appeals were originally disposed of by the first appellate authority, it did not take note of subsequent decision of the Supreme Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1980] 45 STC 212 and therefore, the assessing officer was justified in reopening the assessment. It is stated that the language used in section 12 (8) of the Act is very wide and for "any reason" if the turnover of a dealer has escaped assessment or there has been under-assessment, the assessment can be reopened. Learned counsel for dealer however, submits that once order of assessment has merged with the appellate order, it was not open to the assessing officer to reopen the assessment. It is also submitted that merely because the language of the provision is wide it cannot be said that without recording any reason assessment can be reopened.