https://www.taxtmi.com/caselaws?id=160027 A proviso allowing assessment for part of a year under the Orissa Sales Tax Rules was treated as an exception to the general scheme of annual assessment and did not, by itself, deprive the assessing authority of power to complete a whole-year assessment. The authority was therefore not barred from assessing the dealer for the full year. On disclosure of reasons recorded for invoking the proviso, the assessee was entitled to obtain those reasons; fairness required access to the recorded grounds and an opportunity to produce accounts and documents before assessment was finalised. en-us Tue, 04 Aug 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160027 A proviso allowing assessment for part of a year under the Orissa Sales Tax Rules was treated as an exception to the general scheme of annual assessment and did not, by itself, deprive the assessing authority of power to complete a whole-year assessment. The authority was therefore not barred from assessing the dealer for the full year. On disclosure of reasons recorded for invoking the proviso, the assessee was entitled to obtain those reasons; fairness required access to the recorded grounds and an opportunity to produce accounts and documents before assessment was finalised. Case-Laws VAT and Sales Tax Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160027