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[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(3)(e) in The Central Sales Tax (Orissa) Rules, 1957

(e)If the dealer fails to appear or cause appearance, or fails to produce or cause production of the books of accounts and documents as required, the assessing authority may proceed to complete the assessment basing on the materials available in the 'Audit Visit Report' and such other materials as may be available, and after causing such enquiry as he deems necessary.