Section 7AA(2) in The Central Sales Tax (Orissa) Rules, 1957
(2)Each and every Statement and Declaration Forms and Certificates, as the case may be, furnished by a registered dealer under rule 7A shall be subject to scrutiny by the assessing authority to,-(a)Ensure that the exemptions/deductions/concessions claimed in the return filed under the Act and these rules are duly supported by the declarations forms or certificate as the case may be, furnished under rule 7A;(b)ensure that the information furnished in the Statements are in conformity with declaration forms or certificates, as the case may be;(c)ensure that the declaration forms or certificates, as the case may be, are in order and duly filled in;(d)verify arithmetical correctness in the Statements furnished;and for the purpose of this rule, the provisions of sub-rule (1) of rule 12 shall, mutatis mutandis, apply.]
