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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(2)(a) in The Central Sales Tax (Orissa) Rules, 1957

(a)Where a registered dealer fails to furnish a return within the time specified under rule 7, the assessing authority, if he is satisfied that provisional assessment is necessary in that case, may, assess the dealer provisionally for the period relating to the said return, notwithstanding anything contained in sub-rule (3).