1981 (10) TMI 154

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....uestions for opinion of the court under section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the "Act"): "(1) Whether, on the facts and in the circumstances of the case, the interpretation of the seized documents from the premises of Balaram Das showing clandestine transactions with the assessee's business is justified? (2) Whether, on the facts and in the circumstances of the ....

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....t discard the accounts, nor did he proceed to make an assessment according to the best of his judgment, in which event the assessment would have been under section 12(4) of the Act, but he completed the assessment under section 12(2) of the Act. Law is fairly settled that where the accounts are accepted and a lapse is found, the assessing officer is entitled to make the assessment under section 12....