Full News
Orissa VAT:Officer involved in audit process,can't do audit assessment u/s42.
Orissa VAT:Officer involved in audit process,can't do audit assessment u/s42.
Orissa VAT- If deputy commissioner has ordered sales tax officer to prepare audit report then DC cannot rely on that report to make an assessment.
1. Covers section 42 of the Orissa Value Added Tax Act, 2004 - Assessment - Audit assessment - Period 1-4-2011 to 31-3-2013.
2. In this case, Deputy commissioner ordered sales tax officer to prepare an audit report on the basis of transactions mentioned in letter provided by DC.
3. As per this provided material STO prepared an audit report and submitted to DC.
4. Relying on that audit report DC passed the assessment order.
5. Later, assessee appealed that as the DC was involved in the audit process, he can not rely upon the audit report to pass the assessment order.
6. The assessee claimed that as the audit report was based on the investigation made by DC, hence the DC was purported author of audit report.
7. He also claimed that the report can be false because STO himself haven't surveyed the transactions.
8. It was held that since the deputy commissioner was a part in audit process, so he cannot conduct an assessment based on that audit report.
9. It was held in favour of assesse.
