FORM VAT - 501

FORM OF APPEAL AGAINST ORDER OF ASSESSMENT UNDER SECTION 40,43 OR ASSESSMENT WITH PENALTY UNDER SECTION 42,43,44 OR LEVY OF PENALTY UNDER SECTION 52 OF THE ORISSA VALUE ADDED TAX ACT, 2004.

The petitioner, Sri/Smt._________________(status)______________________ of the business known as M/s. ______________________bearing TIN/SRIN ___________________, whose principal place of business under the jurisdiction of Sales Tax Officer / Assistant Commissioner / Deputy Commissioner / Joint Commissioner of Sales Tax _________________Circle / LTU is situated at ________________, P.O. ______________ Dist _________________ sheweth as follows:-

04. Under the Orissa Value Added Tax Act, 2004 , your petitioner's gross turnover and taxable turnover for the tax period(s) from _______________to ______________________have been determined at Rs.________________and Rs.____________________respectively

05. Under Sections 42,43,44 and 52 of the Act, a penalty of Rs._____________ has also been imposed on your petitioner.

06. The order of the Sales Tax Officer/ Assistant Commissioner / Deputy Commissioner / Joint Commissioner of Sales Tax, attached hereto, was received by the petitioner on _____________________.

07. During the tax period(s) from ____________________to _____________________, your petitioner's gross turnover and taxable turnover under different rates of tax as per the statement attached hereto amounted to Rs.______________and Rs.__________________ respectively.

08. During the said period, your petitioner had no other turnover of Sales and / or purchases, either taxable or exempt from tax.

09. Your petitioner's failure to apply for registration under the Act was not without sufficient causes.

10. Your petitioner, therefore, prays that he may be assessed according to the figures of turnover given under Para 07 above.

11. In the circumstances, it is submitted that your petitioner may be declared to be not liable to pay tax under the Act and the order of assessment and penalty annulled; or

that the assessment and penalty may be set aside and the Assessing Authority directed to pass a fresh order after such inquiry, as may be directed.

12. FORM OF VERIFICATION

I, Sri ___________________________________ , the petitioner named in the above petition, do declare that what is stated in this petition is true to the best of my information and belief, that a sum of Rs. _____________(Rupees _________________________________) being that tax admitted to be due and that Rs. ___________ ( in words) __________________________ being twenty percent of the amount in dispute as due, from me have been paid by Treasury Challan/Crossed Demand Draft as per detail given below: