1995 (4) TMI 254

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....s to validity of levy of surcharge under the Orissa Sales Tax Act, 1947 (in short, "the Act"), and second point urged is that in view of the dispute raised by the petitioner about payability of surcharge, action under section 13(4)(a) of the Act was not permissible. Learned counsel for the Revenue submits that in view of the decision of this Court in Sitania Enterprisers v. State of Orissa [1994] ....

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....ble". Form of notice of demand (form X) under section 13(4) of the Act uses the expression "a sum of Rs...... has been determined as the dues payable". Section 13(4)(a) does not involve any determination of tax payable by a dealer. Under section 13(4) the amount of tax due where the returns are furnished without receipt showing full payment thereof is to be paid by the dealer within thirty days fr....

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....ers passed by the Sales Tax Officer in the case at hand were unauthorised and without jurisdiction. There is another angle to the controversy also. Where the admitted tax is not paid, resort can be taken to section 13(4)(a) without any notice to the dealer to have its say. But where the dealer does not accept its liability to pay the tax (including surcharge) the situation would be different. The ....