https://www.taxtmi.com/caselaws?id=156194 Prior approval of the Assistant Commissioner under rule 90-A(4) for proceeding to regular assessment under section 12 of the Orissa Sales Tax Act, 1947 did not require a pre-decisional hearing to the dealer. The rule was read as requiring only satisfaction of the turnover condition and supervisory approval before withdrawal from lump sum payment, with the dealer's explanation to be heard in the assessment proceeding itself. Where the statutory threshold for regular assessment was undisputedly met, the approval could not be invalidated for want of prior notice or hearing. The reference to section 12(8) was not pursued further because no prejudice was shown. en-us Mon, 30 Jul 1990 00:00:00 +0530 Mon, 16 Sep 2013 13:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156194 Prior approval of the Assistant Commissioner under rule 90-A(4) for proceeding to regular assessment under section 12 of the Orissa Sales Tax Act, 1947 did not require a pre-decisional hearing to the dealer. The rule was read as requiring only satisfaction of the turnover condition and supervisory approval before withdrawal from lump sum payment, with the dealer's explanation to be heard in the assessment proceeding itself. Where the statutory threshold for regular assessment was undisputedly met, the approval could not be invalidated for want of prior notice or hearing. The reference to section 12(8) was not pursued further because no prejudice was shown. Case-Laws VAT and Sales Tax Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156194