1997 (11) TMI 498

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.... the order dated February 28, 1997 passed by the Sales Tax Officer, Cuttack-II, East Circle, Cuttack, O.P. No. 1, in not complying with certain directions given by the appellate authority by his order dated March 16, 1994 while remanding the matter. 2.. The petitioner is a registered dealer under the provisions of the Orissa Sales Tax Act, 1947 and the Central Sales Tax Act, 1956 and he was ass....

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....les Tax, Cuttack I Range, O.P. No. 2, remanded the matter with a direction to the assessing authority to issue summons to the owner of M/s. Gopinath Store and to allow an opportunity to the petitioner for confrontation with the owner of M/s. Gopinath Store to find out the truth about the suppression of the transactions. Thereafter the petitioner appeared before O.P. No. 1 in the reassessment proce....

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....obligation. It is the duty of the assessing authority to secure attendance of the representative of the concerned firm. Section 32 of the Code of Civil Procedure empowers to issue warrant of arrest, attach and sell the property and impose fine. The provision of section 32 is quoted below: "32. Penalty for default.-The court may compel the attendance of any person to whom a summons has been i....

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....e. 5.. Seated with thus, we hold that the assessing authority, which is a quasijudicial authority, has failed to exercise the power contained in section 32 of the Code of Civil Procedure. We hope the assessing authority would act in accordance with the Act and the Rules and keep in mind that he has not only to act fearlessly but fairly while dealing with matters concerning interest of the reven....