Disclosure of reassessment reasons and certified copy entitlement under sales tax rules must be given effect despite administrative instructions.

After a dealer complies with a reassessment notice, the authority must communicate in writing the reasons for reopening so the dealer can meet the case against it; reassessment cannot fairly proceed without disclosure of the grounds for belief of escaped turnover or under-assessment. Rule 87 of the Orissa Sales Tax Rules also entitles a dealer to a certified copy of an order concerning it passed by a sales tax authority, and "order" is not limited to final adjudications but may include proceeding-stage directions or decisions. Administrative manual provisions cannot curtail that rule-based entitlement, so the request for a certified copy had to be reconsidered under the Rules.

---

---

Issues: (i) whether reasons had to be communicated to the dealer after compliance with the reassessment notice issued under section 12(8) of the Orissa Sales Tax Act, 1947 and rule 10 of the Central Sales Tax (Orissa) Rules, 1957; (ii) whether the dealer was entitled to a certified copy of the order sheet under rule 87 of the Orissa Sales Tax Rules, 1947.

Issue (i): whether reasons had to be communicated to the dealer after compliance with the reassessment notice issued under section 12(8) of the Orissa Sales Tax Act, 1947 and rule 10 of the Central Sales Tax (Orissa) Rules, 1957.

Analysis: Once the noticee complies with the notice and seeks disclosure of the basis for initiating reassessment, the authority must indicate the reasons so that the dealer may meet the case against it. Reassessment cannot fairly proceed without communicating the grounds that formed the belief of escaped turnover or under-assessment.

Conclusion: The authority was required to communicate the reasons in writing to the dealer.

Issue (ii): whether the dealer was entitled to a certified copy of the order sheet under rule 87 of the Orissa Sales Tax Rules, 1947.

Analysis: Rule 87 entitles a dealer to a certified copy of an order concerning it passed by a sales tax authority. The term "order" is not confined to final adjudications and may include directions or decisions made during the proceeding, provided they are orders of a sales tax authority and concern the dealer. A refusal based on the departmental manual could not override the entitlement created by the Rules.

Conclusion: The application for certified copy of the order sheet had to be reconsidered under rule 87.

Final Conclusion: The dealer succeeded in obtaining directions for disclosure of reassessment reasons and reconsideration of its copy application, and the writ proceedings were finally disposed of with those directions.

Ratio Decidendi: Where a dealer, after compliance with a reassessment notice, seeks disclosure of the reasons for reopening, those reasons must be communicated; and rule-based entitlement to certified copies cannot be curtailed by administrative instructions when the relevant entries constitute orders concerning the dealer.

---