https://www.taxtmi.com/caselaws?id=128517 In assessment proceedings under the Orissa Sales Tax Act, the assessing authority could examine the dealer's records to ascertain tax collected from customers and not deposited into the Government Treasury, and treat that sum as payable for deposit under the special deposit provision. That ascertainment was not an assessment of tax on that amount, but only identification of money required to be deposited. However, the amount so identified could not be recovered through a demand notice under the general recovery provision, because that mechanism applied to assessed or otherwise determined tax in the manner contemplated by the Act. The Revenue could identify the unpaid deposit, but not enforce recovery through section 13(4). en-us Wed, 21 Jun 1961 00:00:00 +0530 Sat, 06 Apr 2013 16:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128517 In assessment proceedings under the Orissa Sales Tax Act, the assessing authority could examine the dealer's records to ascertain tax collected from customers and not deposited into the Government Treasury, and treat that sum as payable for deposit under the special deposit provision. That ascertainment was not an assessment of tax on that amount, but only identification of money required to be deposited. However, the amount so identified could not be recovered through a demand notice under the general recovery provision, because that mechanism applied to assessed or otherwise determined tax in the manner contemplated by the Act. The Revenue could identify the unpaid deposit, but not enforce recovery through section 13(4). Case-Laws VAT and Sales Tax Wed, 21 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128517