Judgment

B.N. Mahapatra, J.

In the present writ petition, challenge has been made to the legality and validity of the Audit Visit Report dated 03.02.2014 (Annexure-2) issued by the Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar and the order of assessment dated 01.08.2014 (Annexure6 series) passed by the Deputy Commissioner of Sales Tax, Bhubaneswar-II Circle, Bhubaneswar-opposite party No.3 under Section 42(4) of the Orissa Value Added Tax Act, 2004 (for short, “the OVAT Act”) for the period from 01.04.2011 to 31.03.2013 on the basis of such audit visit report.

2. Though several grounds have been taken in the writ petition, Mr. B.K. Mohanty, learned Senior Advocate appearing for the petitioner has confined his argument to one of the grounds of challenge for quashing the impugned order of assessment. According to Mr. Mohanty, the Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar while preparing the Audit Visit Report has relied upon letter No.747 dated 21.01.2014 of the DCCT, Bhubaneswar-II Circle, Bhubaneswar and the materials contained therein regarding business transaction of the petitioner-company and thus abdicated his jurisdiction to the direction of the superior office