Disclosure of adverse material and certified copy rights were upheld in a sales tax assessment proceeding.

Material proposed to be used against an assessee in an assessment under the Orissa Sales Tax Act, 1947 had to be disclosed before reliance was placed on it, and the authority was directed to supply such material. Under rule 87 of the Orissa Sales Tax Rules, 1947, a certified copy of the proceeding was also available where the statutory conditions were satisfied, and the authority was directed to furnish the copy on proper application. The writ petition succeeded to that extent, securing disclosure of the material relied upon and access to the certified record.

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Issues: (i) Whether the assessee was entitled to be supplied the materials intended to be used against it in the assessment proceeding under the Orissa Sales Tax Act, 1947; (ii) Whether the assessee was entitled to a certified copy of the proceeding under rule 87 of the Orissa Sales Tax Rules, 1947.

Issue (i): Whether the assessee was entitled to be supplied the materials intended to be used against it in the assessment proceeding under the Orissa Sales Tax Act, 1947.

Analysis: The proceeding was initiated under section 12(8) of the Orissa Sales Tax Act, 1947. The rule governing the procedure required that any material proposed to be utilised against the assessee be brought to its notice before use in the proceeding. On that footing, the authority was directed to supply the material that it intended to rely upon.

Conclusion: The assessee was entitled to disclosure of the materials proposed to be used against it, and the direction to supply such material was issued in its favour.

Issue (ii): Whether the assessee was entitled to a certified copy of the proceeding under rule 87 of the Orissa Sales Tax Rules, 1947.

Analysis: Applying rule 87, the right to a certified copy depended on the proceeding being an order of the sales tax authority and concerning the applicant-dealer. Those conditions were treated as satisfied, and the authority was directed to furnish the certified copy, subject to proper application and participation in the proceeding.

Conclusion: The assessee was held entitled to a certified copy of the proceeding, and the direction was issued in its favour.

Final Conclusion: The writ petition succeeded to the extent that the assessment authority was required to disclose the material it proposed to use and to furnish a certified copy of the proceeding, so the assessee obtained the substantive relief sought.

Ratio Decidendi: Material proposed for use against an assessee in a tax proceeding must be disclosed before reliance is placed upon it, and certified copies may be furnished where the statutory conditions under the procedural rule are satisfied.

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