{"id":192934,"date":"2018-02-28T11:48:34","date_gmt":"2018-02-28T06:18:34","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=192934"},"modified":"2018-03-09T14:05:42","modified_gmt":"2018-03-09T08:35:42","slug":"order-passed-commissioner-sales-tax-set-aside-grounds-limitation","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/28\/order-passed-commissioner-sales-tax-set-aside-grounds-limitation\/","title":{"rendered":"Order passed by Commissioner of Sales Tax set aside on grounds of limitation"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Orissa High Court:<\/strong> An order of revision of assessment passed against the petitioner by the Commissioner of Sales Tax was set aside by a Division Bench comprising of Vineet Saran, CJ and B.R. Sarangi, J., holding that under Rule 80 of the Orissa Sales Tax Rules, the revision proceedings has to be concluded within a period of three years as provided for in the said provision.<br \/>\nThe petitioner was a registered dealer dealing in petrol, diesel, kendu leaves and jute. He was assessed for sales tax for the year 1991 by the Sales Tax Officer, who allowed a claim of exemption as prayed for by the petitioner. Subsequently, on receipt of opposition from the auditing party, such exemption was partly disallowed in the re-assessment proceeding on 25.08.1993. Assistant Commissioner of Sales Tax re-opened the said assessment and on 05.09.1996, passed an order wherein the petitioner was held liable to pay the entire amount of exemption; under Rule 80 of the Orissa Sales Tax Rules. Against the said order, the petitioner preferred an appeal before the Commissioner of Sales Tax, who vide order dated 05.06.1999 dismissed the appeal. Hence, the petitioner filed the instant petition. Learned counsel for the petitioner contended that the order of revision was beyond the prescribed period of limitation as provided under Rule 80, which provides that a suo motu revision initiated by the Commissioner of Sales Tax has to be concluded within a period of three years from the passing of the order of Sales Tax Officer. On the contrary, the counsel for the respondent contended that the said period of limitation is only applicable for the initiation of proceedings and does not take into account its conclusion.<br \/>\nIn order to settle the controversy, the High Court perused the provisions of the Orissa Sales Tax Act and Rules, and was of the opinion that Rule 80 of the OST Rules prescribes a limitation of three years in which the revision by the Commissioner of Sales Tax has to be initiated and concluded. The purpose of Rule 80 is to give finality to the suo motu proceedings initiated by the Assistant Commissioner in a specified period. Any interpretation contrary to the one that is mentioned above would mean that even though initiation of proceedings for revision may be done within three years, final order can be passed after years of such initiation which would keep the matter hanging for years together, which could not have been the intention of the Act.<br \/>\nIn view of the aforesaid, the High Court was of the opinion that the order passed by the Assistant Commissioner as well as the Commissioner of Sales Tax mentioned above were beyond the period of limitation as provided for in the Orissa Sales Tax Rules. Hence, the said orders were quashed and the petition was allowed. [Sagarmal Agarwalla v. CST, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/Uq24150u\">2018 SCC OnLine Ori 40<\/a>, order dated 10-01-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Orissa High Court: An order of revision of assessment passed against the petitioner by the Commissioner of Sales Tax was set aside <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[3655,29144,29154],"class_list":["post-192934","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-limitation","tag-orissa-sales-tax-rules","tag-revision-proceedings"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Order passed by Commissioner of Sales Tax set 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\u2018tractor-trailer\u2019 sans \u2018motor\u2019 falls under \u2018motor vehicle\u2019 and is amenable to entry tax under Odisha Entry tax Act? Orissa HC answers","author":"Editor","date":"September 20, 2024","format":false,"excerpt":"Section 2(h)-\"Motor Vehicle\" means a Motor Vehicle as defined in Clause 28 of Section 2 of the Motor Vehicles Act, 1988; [excluding any tractor, earth mover, excavator, bulldozer or road-roller].","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Orissa High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":246451,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/03\/sales-tax\/","url_meta":{"origin":192934,"position":1},"title":"[Sales Tax] Ori HC | Once the material is offered for inspection, the delivery shall be \u201cdeemed to have been completed\u201d on that very date, Freight charges were rightly raised separately\u00a0","author":"Editor","date":"April 3, 2021","format":false,"excerpt":"Orissa High Court: A Division Bench of S. 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It is held that the Petitioner is entitled to\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":323347,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/31\/long-term-capital-gains-exempted-from-income-tax-non-disclosure-will-not-cause-prejudice-to-revenue-gauhc-scc-times\/","url_meta":{"origin":192934,"position":2},"title":"Long term capital gains exempted from income tax; non-disclosure will not cause prejudice to interest of revenue or loss of revenue: Gauhati HC","author":"Simranjeet","date":"May 31, 2024","format":false,"excerpt":"The twin conditions, i.e., firstly, the order being erroneous and secondly, the order being prejudicial to the interest of revenue, must exist before power under Section 263 of the Income Tax Act, 1961 is exercised.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Gauhati High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":365794,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/05\/latest-cases-on-income-tax-laws-itr-2\/","url_meta":{"origin":192934,"position":3},"title":"Cases Reported in ITR | Latest Cases on Income Tax Laws","author":"Shikha","date":"November 5, 2025","format":false,"excerpt":"Explore the latest cases reported in SCC\u2019s Income Tax Reports (ITR) Volume on Appeal, Refund, Assessment, Revision, Business expenditure, Recovery of Tax, Revision, Capital or Revenue receipt, Search and Seizure, Benami Transactions and much more.","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on Income Tax Laws","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":354325,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/23\/latest-cases-goods-service-tax-gstr-2\/","url_meta":{"origin":192934,"position":4},"title":"Cases Reported in GSTR | Latest Cases on Goods &amp; 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