1991 (11) TMI 252

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....for verification of records relating to goods carried in various vehicles at the check-post, established under the provisions of Orissa Sales Tax Act, 1947 (in short, "the Act"), various amounts have been collected from the petitioner, even without passing any order or serving a notice as required under rule 94 of the Orissa Sales Tax Rules, 1947 (in short, "the Rules"). It is submitted that vario....

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....he prayer for refund is concerned, no order for refund as prayed for by petitioner can be granted at this stage, because question of petitioner's entitlement to refund, if any, shall be considered at the time of assessment, on production of necessary evidence and materials. Third proviso to rule 36 of the Rules, permits adjustment of tax-paid to officer in-charge of check-post against admitted tax....