https://www.taxtmi.com/caselaws?id=161244 Action under section 23(4)(a) of the Orissa Sales Tax Act, read with rule 80, can be sustained only when the earlier order is both erroneous and prejudicial to the interests of revenue. Where the record shows that books of account and relevant documents were produced, and the authority fails to identify any specific material allegedly withheld, initiation on vague assumptions is unsustainable. The impugned proceeding and order were therefore set aside and the matter remanded for fresh adjudication in accordance with law. On the question of bias, an adverse order by itself does not prove lack of impartiality, and no mandatory transfer to another Assistant Commissioner was directed; that issue was left for administrative consideration. en-us Fri, 19 Jul 1996 00:00:00 +0530 Fri, 10 Jan 2014 16:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161244 Action under section 23(4)(a) of the Orissa Sales Tax Act, read with rule 80, can be sustained only when the earlier order is both erroneous and prejudicial to the interests of revenue. Where the record shows that books of account and relevant documents were produced, and the authority fails to identify any specific material allegedly withheld, initiation on vague assumptions is unsustainable. The impugned proceeding and order were therefore set aside and the matter remanded for fresh adjudication in accordance with law. On the question of bias, an adverse order by itself does not prove lack of impartiality, and no mandatory transfer to another Assistant Commissioner was directed; that issue was left for administrative consideration. Case-Laws VAT and Sales Tax Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161244