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In the case of Orient Paper & Industries Ltd. [1995 (7) TMI 86 - HIGH COURT OF ORRISSA AT CUTTAK], it was held that It is well conceded before us that the Act and the Rules enable the statutory authorities to make provisional assessments. Even against such provisional assessments an aggrieved party can prefer appeals.
Provisional assessment appeals permitted where statute and rules authorize provisional determinations, allowing aggrieved parties to prefer appeals. Provisional assessments are authorized by the Act and Rules, and an aggrieved party retains the right to appeal against such provisional assessments; the provisional nature does not by itself preclude preferring appeals under the applicable appellate procedure. of Press 'Enter' after typing page number.
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