https://www.taxtmi.com/caselaws?id=149968 Section 16(1) of the Orissa Sales Tax Act authorises the Commissioner to call for accounts and information for tax administration even before any assessment or escaped-assessment proceeding is pending. The provision is directed to ascertaining the real taxable turnover and preventing evasion, so its operation is not confined to already initiated proceedings. The power also remains effective without prior framing of rules prescribing conditions for its exercise, because the provision is complete and workable on its own terms. On that basis, the notice was upheld and the challenge to it failed. en-us Wed, 24 Feb 1971 00:00:00 +0530 Tue, 07 May 2013 12:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149968 Section 16(1) of the Orissa Sales Tax Act authorises the Commissioner to call for accounts and information for tax administration even before any assessment or escaped-assessment proceeding is pending. The provision is directed to ascertaining the real taxable turnover and preventing evasion, so its operation is not confined to already initiated proceedings. The power also remains effective without prior framing of rules prescribing conditions for its exercise, because the provision is complete and workable on its own terms. On that basis, the notice was upheld and the challenge to it failed. Case-Laws VAT and Sales Tax Wed, 24 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149968