https://www.taxtmi.com/caselaws?id=166521 Rule 10(6)(b) of the Orissa Entry Tax Rules, 1999 permits Form E24 only where scrutiny shows that the dealer has paid less tax than admitted as payable in the return; it does not authorise the assessing authority to reassess the return, reject deductions, or determine liability on a different basis without hearing the dealer. Where the demand arises from alleged inadmissibility of deductions in a nil return, the matter falls outside rule 10(6)(b) and must proceed under rule 10(5) through the show-cause mechanism. The authority therefore lacks jurisdiction to issue Form E24 and consequential Form E8 notices in such circumstances. en-us Tue, 06 Sep 2011 00:00:00 +0530 Wed, 08 Oct 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166521 Rule 10(6)(b) of the Orissa Entry Tax Rules, 1999 permits Form E24 only where scrutiny shows that the dealer has paid less tax than admitted as payable in the return; it does not authorise the assessing authority to reassess the return, reject deductions, or determine liability on a different basis without hearing the dealer. Where the demand arises from alleged inadmissibility of deductions in a nil return, the matter falls outside rule 10(6)(b) and must proceed under rule 10(5) through the show-cause mechanism. The authority therefore lacks jurisdiction to issue Form E24 and consequential Form E8 notices in such circumstances. Case-Laws VAT and Sales Tax Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166521