Section 12(3)(b) in The Central Sales Tax (Orissa) Rules, 1957

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State of Odisha - Subsection

Section 12(3)(b) in The Central Sales Tax (Orissa) Rules, 1957

(b)The assessing authority may, in the notice referred to in clause (a), require the dealer to,

(i)produce the books of account maintained under the provisions of the Act and the rules made thereunder;

(ii)furnish records and documents required to be maintained under the Act and the rules made thereunder claiming exemptions or deductions from the Turnover under the Act;

(iii)furnish any other information relating to assessment of tax, levy of interest and imposition of penalty;

(iv)produce such evidence and documents in support of his claim preferred in his return, or any objection he wishes to raise or to rebut the charges or findings made in the "Audit Visit Report"; and

(v)explain the books of account, other accounts, records documents or information referred to in sub-clauses (i) to (iv), on the date and the time specified in the notice.

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State of Odisha - Subsection

Section 12(3)(b) in The Central Sales Tax (Orissa) Rules, 1957