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

State of Odisha - Subsection

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

(d)Where a dealer fails to comply with the requirements of the notice referred to in clause (a), the assessing authority may make an ex parte assessment of the tax payable by such dealer and pass an order of assessment in writing, after recording the reasons therein.