2006 (4) TMI 465

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....The petitioner is aggrieved by the assessment order which is purported to have been issued on July 30, 2004 though the date of the order does not appear in the impugned order, annexure 1. The order appears to be a printed one and the blanks have been filled up. Learned counsel for the petitioner submits that the said assessment order which is purported to have been passed in clear violation of the....

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.... was a clear violation of the principle of natural justice. The impugned order of assessment vide annexure 1 reads as follows:   "In course of examination of books of account of the instant dealer for the above period, it is held that the dealer had purchased scheduled goods under the Orissa Entry Tax Act, 1999 of Rs. 7,83,438.92 which includes purchases from the local registered dealers t....

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....ry/Account by 30 days from the date of receipt by you of this notice and produce the proof of payment failing which the said amount of Rs. 9,258 will be recoverable from you as an arrear of public demand, or in accordance with the provision contained in the schedule to the Orissa Sales Tax Act, 1947 in addition to the penalty as laid down under section 11 of the Orissa Entry Tax Act, 1999." Tho....

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....d by the entry tax authorities into a notice under the Entry Tax Act and on that memo of appearance, the petitioner was directed to furnish the detail list of cloth purchased from local registered dealers by June 30, 2004. For the purpose of an assessment under the Entry Tax Act, this court does not accept this kind of ad hoc manner of notice/assessment and the same is in clear violation of the....