TaxTMI 
TaxTMI 
2004 (6) TMI 600
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....ccordance with the provisions of sub-section (4) of section 7 of the Orissa Entry Tax Act, 1999. 3.. On May 10, 2004 this Court has passed orders requesting the Additional Standing Counsel (C.T.) to produce the records to show that an opportunity was given to the petitioner in terms of the proviso to sub-section (4) of section 7 of the Orissa Entry Tax Act, 1999 before the impugned order was passed by the assessing authority. Pursuant to the said order dated May 10, 2004, the assessment records have been produced by Mr. Narasingha, Additional Standing Counsel (C.T.). 4.. Mr. Narasingha, learned Additional Standing Counsel (C.T.) submitted that it would be clear from the said records that a notice was, in fact, served on the petitioner to ....
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....he proviso to sub-section (4) of section 7 of the Orissa Entry Tax Act, 1999. He further submitted that the language of the notice dated October 21, 2003 issued to the petitioner by the assessing authority would show that the said notice only was for assessment under the Orissa Sales Tax Act, 1947 and not for assessment under the Orissa Entry Tax Act and Rules made thereunder. 6.. Sub-section (4) of section 7 of the Orissa Entry Tax Act, 1999 including the proviso thereof is quoted herein below: "(4) If no return is submitted by the dealer under sub-section (1) within the period prescribed or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the dealer to the best of his judgm....
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.... dated October 21, 2003 which was issued to the petitioner for appearing before the assessing authority on October 29, 2003 with the accounts and the documents is extracted hereinbelow: "FORM VIII Notice under sub-section (2) or sub-section (4) of section 12 [See Rule 28 (1)] To Dealer M/s. Ram Kishan Rajkumar Address-Nayasarak Registration No. Cuiw 150 In order to enable me to satisfy whether the return filed by you under section 11 of the Orissa Sales Tax Act, 1947 of the quarter/year ending 2000-2001 is correct and complete; Whereas you, a registered dealer under the Orissa Sales Tax Act, 1947 have not furnished a return under section 11 of the Act for the quarter/year ending 2000-2001 by the due date, You are hereby required to atten....
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....on (2) of section 5." 8. The aforesaid notice would show that the said notice issued to the petitioner to produce his accounts and documents specified in the reverse of the notice to satisfy the assessing authority that the return filed by the petitioner under section 11 of the Orissa Sales Tax Act, 1947 for the period 2000-2001 was correct and complete. There was no notice whatsoever issued to the petitioner asking him to produce the accounts and books to satisfy the assessing authority that the return filed by him under the Orissa Entry Tax Act and the Rules made thereunder was correct and complete. Hence, in our view, no opportunity was given to the petitioner to prove the correctness and completeness of the return filed by the petiti....