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of <h1>High Court Upholds Surcharge Levy Validity under Sales Tax Act, 1947</h1> <h3>Emami Paper Mills Ltd. Versus Sales Tax Officer, Balasore Circle and Another</h3> Emami Paper Mills Ltd. Versus Sales Tax Officer, Balasore Circle and Another - [1995] 99 STC 453 (Ori) The Orissa High Court examined the validity of surcharge levy under the Orissa Sales Tax Act, 1947. The court concluded that the levy was proper based on previous decisions. The court also clarified the provisions of section 13(4)(a) of the Act, stating that it applies when returns are filed without full payment of admitted tax due. In this case, the notice of demand was found defective due to a dispute about payability. The court set aside the order and demand raised, allowing the Sales Tax Officer to take action on the surcharge separately. The writ petition was disposed of with no costs.
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