Orissa High Court
M/S. Bhadrak Timber Depot vs The Commissioner Of Commercial .... ... on 7 July, 2023
Author: Arindam Sinha
Bench: Arindam Sinha
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 27285 of 2017
M/s. Bhadrak Timber Depot .... Petitioner
Mr. Gouri Mohan Rath, Advocate
-versus-
The Commissioner of Commercial .... Opposite Parties
Taxes, Cuttack and others
Mr. Sunil Mishra, Standing Counsel
(Revenue)
CORAM:
JUSTICE ARINDAM SINHA
JUSTICE SANJAY KUMAR MISHRA
ORDER
07.07.2023 Order No.
7. 1. Mr. Rath, learned advocate appears on behalf of petitioner and submits, his client is a dealer, not liable to get his accounts audited under sub-section (1) of section 65 in Orissa Value Added Tax Act, 2004. Sub-section (1-a) requires a dealer, such as his client, to furnish a statement of closing stock-in-trade held at end of the year in the prescribed manner to the Commissioner, within a period of three months from date of expiry of that year. He submits, sub-section (33) in section 2 gives meaning of prescribed as prescribed by rules. There is no rule prescribed for the manner, in which the statement is to be furnished. In the circumstances, impugned is order dated 6th March, 2017 made by the Joint Commissioner of Sales Tax confirming Page 1 of 2 // 2 // imposition penalty of Rs.42,700/- on his client for not filing of the statement.
2. Mr. Mishra, learned advocate, Standing Counsel for revenue appears on behalf of the department.
3. The department will be heard on whether there can be imposition of penalty on finding of omission to file the statement, where there is no prescription regarding manner in which it is to be filed.
4. List on 21st July, 2023.
(Arindam Sinha) Judge (S.K. Mishra) Judge Jyoti Signature Not Verified Digitally Signed Signed by: JYOTIPRAVA BHOL Reason: Authentication Location: HIGH COURT OF ORISSA Date: 07-Jul-2023 17:52:05 Page 2 of 2