DURGA CONSTRUCTION Vs. SALES TAX OFFICER GANJAM II

JUDGEMENT

(1.) THIS is third journey of the petitioner to this Court in the matter of its prayer to issue a certificate in terms of Section 14 -AA (5)(a) of the Orissa Sales Tax Act, 1947 (in short, the 'Act') read with Rule 37D of the Orissa Sales Tax Rules, 1947 (in short, the 'Rules').

(2.) FACTUAL position so far as undisputed and relevant for the purpose of adjudication of this case is as follows :

(3.) THE stands about non -application of mind and non -consideration of the certificate issued by the technical authorities were pressed into, service by the learned counsel for petitioner. Additionally, the order of assessment, which is ex pane one, for the assessment year 1996 -97 was also referred to. According to the learned counsel for petitioner, the said assessment was completed with great haste so that the tax deducted at source by the paying authority and collected by the Sales -tax Officer can be retained. Be that as it may the assessing officer has indicated in the order of assessment that the labour charges will be around 50%. The order of assessment is stated to have been passed on 28.1.1988. That being the position, the order of rejection cannot be maintained. The learned counsel for Revenue took the usual plea regarding availability of alternative remedy by way of revision. According to him, the contract involved transfer of property and therefore, no deduction certificate cannot be issued.