2023-VIL-170-ORI
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VAT High Court Cases

Orissa Entry Tax Act, 1999 – Assessment under Entry Tax Act - Pendency of appeals/petitions – Liability to pay interest - Pursuant to Supreme Court judgement holding the validity of OET Act, 1999 taxing authorities issued demand notices to assesses with respect to balance tax which remained unpaid after complying with the conditional/partial deposit – High Court directed State for constitution of Committee to redress grievance pertaining to payment of penalty and interest by various tax payers under the OET Act - Whether, pursuant to direction of this Court the Committee having recommended not to enforce penalty for non-payment or withholding of entry tax, except in cases of suppression, the taxable persons and dealers are liable to pay interest under Section 7(5) of the Act for the period from 2010 (interim Order being passed by the Supreme Court) to till 28.03.2017 i.e., date on which the Division Bench of Supreme Court allowed the appeals of the State of Odisha – whether there was “sufficient cause” for non-payment of entire entry tax liability by the dealers/petitioners - HELD - there was “sufficient cause” for the petitioner for depositing partial/conditional amount out of the tax due as per return in terms of sub-section (1) read with sub-section (5) of Section 7. Hence, the exercise of jurisdiction to levy interest under Section 7(5) of the OET Act cannot be countenanced in law - provision for interest is to be construed as substantive law and not machinery provision - Any provision made for charging or levying interest on delayed payment of tax must be construed as a substantive law and not adjectival law - in the presence of the expression “without sufficient cause” in sub-section (5) of Section 7 of the OET Act and the petitioner(s) having justified by showing sufficient cause for failure to deposit amount of tax due along with the return, which cannot be treated as admitted tax - So far as notices issued in Form E-24 prescribed under Rule 10(6)(b) of the OET Rules read with Section sub-sections (10) and (11) of Section 7 of the OET Act is concerned, the Taxing Authority having not adhered to statutory procedure as clarified vide Toyo Engineering India Ltd. Vrs. Sales Tax Officer case wherein the Court was in seisin of notice in Form E-24 as also notice in Form E-8 - the petitioners are directed to pay the balance entry tax relating to the period 2010-17 as disclosed in the returns along with interest for the delay in payment after 28th March, 2017 – writ petitions are disposed of
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