JUDGMENT

B.N. MAHAPATRA, J. — Challenge has been made to the notices issued for less payment of tax in Form-E24 under Rule 10(6)(b) as well as demand notice in Form-E8 under Rule-16 of the Orissa Entry Tax Rules, 1999 (for short ‘OET Rules’) on the ground that both the notices have been issued directing the petitioner to pay Rs.13,33,115/- along with interest at the rate of 2% for the period from 01.01.2010 to the date of payment of the amount as directed in Form E24 without application of mind and misconstruing the above provisions of the OET Rules.

2.Petitioner’s case in a nutshell is that the petitioner is a dealer registered under Value Added Tax Act, 2004 (for short ‘VAT Act’) and Entry Tax Act, 1999 (for short ‘ET Act’). It has been regularly filing its quarterly returns as required under Sub-section (1) of Section 7 of the OET Act before the Assessing Authority disclosing nill turnover of value of goods on which entry tax is payable. In spite of the same, the Sales Tax Officer, Paradeep Circle, Paradeep, Jagatsinghpur issued notice for less payment of tax in Form E-24 under Rule 10(6)(b) followed by notice of demand in Form E-8 under Rule 16 of the OET Rules for Rs.13,33,115/