Section 9(2) in The Central Sales Tax (Orissa) Rules, 1957
(2)If a dealer, upon whom a notice in Form III has been served, complies or fails, without sufficient cause, to comply with the requirements of such notice, the assessing authority shall refer the case to audit for survey and fixation of liability to pay tax under the Act and the rules for survey and fixation of liability to pay tax under the Act and these rules.] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]
