1995 (9) TMI 346

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.... 1957 (in short "the Central Rules"). From paragraph 4.1 of the writ application, we find that the petitioner after complying with the terms of notice (annexure 1) requested the concerned Sales Tax Officer (opposite party No. 2) to communicate reasons for forming the belief that the turnover of the petitioner for the several years had escaped assessment or had been under-assessed. The Sales Tax Officer has not yet communicated reasons for such proceeding. As has been observed by this Court in Suburban Industries Kalinga Private Limited v. Sales Tax Officer, Bhubaneswar [1993] 90 STC 280, after complying with the requirements of notice if the noticee responds the Sales Tax Officer to communicate reasons necessitating reassessment proceeding ....

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....ng of the rule makes it abundantly clear that a dealer is entitled to certified copy of an order concerning him passed by any sales tax authority. The expression "sales tax authorities" is defined in rule 3 of the Rules. Section 3 of the Act deals with "taxing authorities". In order to be entitled to get the certified copy, two conditions are necessary to be satisfied. Firstly, it should be an order passed by the sales tax authority and, secondly, it must concern the applicant-dealer. If any order appearing in the order sheet is an order which has been passed by any sales tax authority and concerning a dealer, certified copy is to be granted on his making an application as provided under rule 87. Learned Standing Counsel submitted that e....