https://www.taxtmi.com/caselaws?id=163555 Penalty and tax under the Orissa Value Added Tax Act and the Orissa Entry Tax Act cannot be collected without following the statutory safeguards of notice, reasonable hearing, and reasoned satisfaction. The text states that collection before the reply period expired, and without a speaking order or further enquiry where required, was unlawful. It also states that entry tax on alleged unaccounted stock requires a finding that the goods entered a local area and are liable to entry tax; mere stock found at the premises is insufficient. The stated consequence is that the impugned collection lacked authority of law, while fresh proceedings may be initiated in accordance with law. en-us Tue, 11 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163555 Penalty and tax under the Orissa Value Added Tax Act and the Orissa Entry Tax Act cannot be collected without following the statutory safeguards of notice, reasonable hearing, and reasoned satisfaction. The text states that collection before the reply period expired, and without a speaking order or further enquiry where required, was unlawful. It also states that entry tax on alleged unaccounted stock requires a finding that the goods entered a local area and are liable to entry tax; mere stock found at the premises is insufficient. The stated consequence is that the impugned collection lacked authority of law, while fresh proceedings may be initiated in accordance with law. Case-Laws VAT and Sales Tax Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163555