GAYATRI BRICK INDUSTRIES Vs. STATE OF ODISHA

JUDGEMENT

(1.) The petitioner has filed this revision under section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter for short 'the Act') challenging the finding of the Orissa Sales Tax Tribunal (DIVISION BENCH-II), Cuttack vide order dated 20.4.2009 passed IN S.A. Nos. 416 & 654 of 2006-2007 upholding the alleged suppression of tax amounting to Rs.5,62,834.45 paise and also enhancement of tax demand in lieu of tax determined.

(2.) Succinctly, facts of the case of the petitioner are stated below:-

(3.) Against the above order, the petitioner preferred First Appeal before the learned Asst. Commissioner of Sales Tax, Ganjam Range, Berhampur in F.A. Case No. AA 538/2004-05 who vide order dated 24.4.2006 rejected the plea of the petitioner to the effect that some other owner of the bricks might have utilized its name. On the other hand, learned First Appellate Authority held that the petitioner had sold 340 truck loads of bricks by using own way bills in order to evade the payment of tax of 340 nos. of truck loads of bricks. Moreover, learned First Appellate Authority reduced the enhanced turn over by Rs.6,29,200/-. Learned First Appellate Authority after deducting the tax of Rs.32,778/- already paid by the petitioner from the demand of Rs.1,17,612/-, directed to pay tax of Rs.84,834/-. The appeal was allowed in part and assessment of tax liability was reduced to Rs. Rs.84,834/-.