Advocates:
['M/S PRANAYA KISHORE HARICHANDAN', '', 'B K BEHERA', 'D CHOUDHURY', 'CH M R MISHRA']

W.P.(C) No.15945 of 2015

03. 06.10.2015 Heard learned counsel appearing for the petitioner and

Mr. R.P.Kar, learned Standing Counsel for the Revenue.

Challenge in the present writ application has been made to the orders

dated 07.09.2013 under Annexure-4 and dated 20.01.2015 under Annexure-1 passed by the Deputy C

ommissioner of Sales Tax, Bhubaneswar II Circle, Bhubaneswar under Section 20 (1) and under Se

ction 10 of the Orissa Entry Tax Act respectively.

It is submitted on behalf of the petitioner that the petitioner in cou

rse of the assessment proceeding under Section 10 of the O.E.T. Act, 2005 for the period from

01.12.2012 to 30.06.2013 had failed to produce the necessary evidence from NTPC (buyers) evide

ncing payment of entry tax by them on the coal sold by the petitioner to them. On obtaining ne

cessary documentary evidence of such payments made by NTPC, the petitioner made an application

for rectification of mistake under sub section (1) of Section 20 of the O.E.T. Act. On such a

pplication being rejected on 04.03.2013, the petitioner preferred a revision before the Commis

sioner of Sa