1991 (11) TMI 228

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....hed under the Orissa Sales Tax Act, 1947 (in short "the Act"), and the Orissa Sales Tax Rules, 1947 (in short "the Rules") by the officer-in-charge, Jamsolaghat unified check gate. Without complying with the requirements of rule 94(4)(a) of the Rules which mandate issuance of a notice in form VI-B in case of defect and/ or omissions in the way-bill in form XXXII, various amounts as indicated in an....

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....tration No. CUCIE 2189.   3.. The manner of collection of tax at the check-post and procedure to be adopted, have been indicated in rule 94(4)(a) of the Rules. If on inspection, the officer-in-charge of the check-post finds that (a) goods transported in a particular vehicle are not fully covered by a way-bill in form XXXII, or (b) that the way-bill is defective or incomplete, or (c) that t....

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.... of tax, without following procedures prescribed by law. Be that as it may, in respect of the amount already collected, we direct that the same shall be taken into account while making assessment. The petitioner is entitled to adjust the amounts paid against admitted taxes payable, in terms of the third proviso to rule 36 of the Rules. So far as future transactions are concerned, there is no ne....

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.... be any fanciful figure. There must be some basis for requiring payment of tax on a figure higher than disclosed in the way-bill. That involves a process of adjudication. No adjudication can be made unilaterally. Since the inconvenience of the person carrying the goods cannot be lost sight of, and by their very nature, provisions of rule 94 are of emergency nature, detailed adjudication is ruled o....