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[Cites 0, Cited by 0] [Section 12(4)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(4)(a) in The Central Sales Tax (Orissa) Rules, 1957

(a)Where, after a dealer is assessed under sub-rule (1), (2) or (3) for any period, the assessing authority, on the basis of any information in his possession, is of the opinion that the whole or any part of the turnover of the dealer in respect of any period or periods has escaped assessment, or has been under-assessed, or has been assessed at a rate lower than the rate at which it is assessable or that the dealer has been allowed wrongly any deduction from his turnover or exemption under the Act or has been wrongly allowed set off of input tax credit in excess of the amount admissible under clause (c) of sub-rule (3) of rule 7 of these rules, he shall serve a notice in Form IV-A on the dealer.