Section 9 in The Central Sales Tax (Orissa) Rules, 1957
9. Calling for return from unregistered dealer.
- [(1) If upon information which has come into his possession the assessing authority is satisfied that any dealer has been liable to pay tax under the Act in respect of any period and has nevertheless failed to apply for registration, the assessing authority may serve upon him a notice in Form III requiring him to furnish within one calendar month of the receipt of the notice a return in Form ill A for such period as may be specified in the notice.(2)If a dealer, upon whom a notice in Form III has been served, complies or fails, without sufficient cause, to comply with the requirements of such notice, the assessing authority shall refer the case to audit for survey and fixation of liability to pay tax under the Act and the rules for survey and fixation of liability to pay tax under the Act and these rules.] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]
