Section 12(5)(b) in The Central Sales Tax (Orissa) Rules, 1957

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State of Odisha - Subsection

Section 12(5)(b) in The Central Sales Tax (Orissa) Rules, 1957

(b)In the event of default by a dealer to comply with the requirements of the notice referred to in clause (a), the assessing authority may make an ex parte assessment of the tax payable and penalty thereon by such dealer in respect of such period or periods or part thereof, as the case may be, and pass an order of assessment in writing, recording the reasons therein :

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State of Odisha - Subsection

Section 12(5)(b) in The Central Sales Tax (Orissa) Rules, 1957