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

State of Odisha - Subsection

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

(c)The assessing authority shall, after hearing the dealer in the manner specified in clause (b), assess the amount of tax payable by the dealer in respect of such period or periods for which assessment proceedings has been initiated and if he is satisfied that the escapement is without any reasonable cause, he may direct the dealer to pay, by way of penalty, a sum equal to twice the amount of tax additionally assessed.