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

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State of Odisha - Subsection

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

(a)Where the tax audit conducted under rule 10 results in detection of suppression of purchases or sales or both, erroneous claims of exemption or deductions under the Act and the rules made thereunder, evasion of tax or contravention of any provision of the Act affecting the tax liability of the dealer, the assessing authority may, notwithstanding the fact that the dealer may have been assessed under sub-rule (1) or (2), serve on such dealer a notice in Form IV along with a copy of the "Audit Visit Report", directing him to appear in person or through his authorised representative on such date, time and place, as specified in the said notice for compliance of the requirement of clause (b).

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State of Odisha - Subsection

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