https://www.taxtmi.com/caselaws?id=158928 The court held that the petitioner, a registered dealer under the Orissa Sales Tax Act, was not entitled to a certified copy of the Inspector of Sales Tax's report. While the dealer had the right to know the materials used against them in the assessment proceeding, the report itself did not have to be disclosed. The court emphasized the principles of natural justice, stating that any adverse material intended to be used by the Revenue must be disclosed to the assessee. As the assessing officer's conclusions were adequately communicated to the dealer, the writ application was dismissed. en-us Fri, 13 Sep 1996 00:00:00 +0530 Mon, 11 Nov 2013 14:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158928 The court held that the petitioner, a registered dealer under the Orissa Sales Tax Act, was not entitled to a certified copy of the Inspector of Sales Tax's report. While the dealer had the right to know the materials used against them in the assessment proceeding, the report itself did not have to be disclosed. The court emphasized the principles of natural justice, stating that any adverse material intended to be used by the Revenue must be disclosed to the assessee. As the assessing officer's conclusions were adequately communicated to the dealer, the writ application was dismissed. Case-Laws VAT and Sales Tax Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158928