JUDGMENT :

MURAHARI SRI RAMAN, J.

THE CHALLENGE

Seeking revision of Order dated 01.11.2022 passed by the Odisha Sales Tax Tribunal in Second Appeal bearing No. 165 (ET) of 2010-11 preferred by the petitioner- company directed against Order dated 23.10.2010 passed by the Additional Commissioner of Sales Tax, North Zone, Odisha, Cuttack in the first appeal bearing No. AA/07/OET/ACST (Asst)/SA/2007-08 in connection with Assessment framed under Section 9C of the Odisha Entry Tax Act, 1999, for the tax periods from 01.04.2005 to 30.11.2006, vide Order dated 15.02.2007 the petitioner has posed the following questions of law in the revision petition under Section 19:

“I. Whether, on the facts and circumstances the Hon’ble Full Bench, Odisha sales Tax Tribunal, Cuttack is right in law to hold that the Assistant Commissioner of the Range has jurisdiction to pass the Order of Assessment under the Odisha Entry Tax Act of the petitioner, who is LTU dealer?

II. Whether, on the facts and circumstances the Hon’ble Full Bench, Odisha sales Tax Tribunal, Cuttack is right in law to hold the Order of Assessment for the period 01.04.2005 to 18.10.2005 passed under Section 9C of the OET Act read with Rule 1