1. Heard learned Counsel for the parties.
2. This writ petition has been filed challenging the order of the Tribunal dated May 4, 2007 by which the Tribunal has allowed the appeal filed by the State and enhanced the assessment. The operative portion of the order is as follows:
In view of the discussions in the foregoing paragraphs the second appeal filed by the State succeeds and that of the dealer is dismissed. Accordingly, the appeal order of the learned Assistant Commissioner of Sales Tax is quashed. The learned Sales Tax Officer shall issue demand notice for the extra demand raised as per the provisions of Rule 81 of the Orissa Sales Tax Rules, 1947.
3. The grievance of the petitioner is that the said enhancement of assessment was made by the Tribunal without issuing any notice under Rule 50(3) of the OST Rules.
4. The learned Counsel for the Revenue has fairly produced records. From the perusal of the records, we do not find that any notice was given to the assessee for enhancement of the assessment order.
5. Therefore, we are of the opinion that the order of the Tribunal is vitiated by the non-observance of the basic principle of natural justice and also the mandatory provision of the rule where such basic principle has been codified. Therefore, the order of the Tribunal cannot be sustained and accordingly the same is set aside. The matter is remanded back to the Tribunal for fresh consideration in accordance with law. The Tribunal should hear the appeal and dispose of the same as quickly as possible, preferably within a period of three months from the date of production of this order before the Tribunal.
6. The writ petition is thus disposed of.
7. Misc. Case No. 155 of 2007 is also disposed of.
8. The records which were produced today before the court be returned to the learned Counsel for the Revenue.