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[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

State of Odisha - Subsection

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

(d)The assessing authority shall, while hearing the dealer for making an assessment of tax payable by him, consider the objection, if any, preferred by such dealer, examine the evidence in support thereof, examine the accounts, documents, records or any other evidence furnished under this sub-rule, call for such information or evidence from any person and make such enquiry as deems necessary for the purpose of such assessment: