Supreme Court · 1972 INSC 226 · Decided 18 September 1972
Sales Tax Officer, Ganjam & ANR. v. M/S. Uttareswari Rice Mills
- Court
- Supreme Court of India
- Citation
- 1972 INSC 226 · [1973] 2 S.C.R. 310
- Case number
- CIVIL APPEAL No. 1190/1969
- Decided
- 18 September 1972
- Bench
- P. JAGANMOHAN REDDY, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Orissa Sales Tax Act, 1947, s. 12(8)-Notice for assessment of escaped 111rnover-lf should indicate reasons for reopening c.sselismtnl, A B On receipt of certain information, and, as a result of information disclosed in documents seized from the respondePt, the appellant issued a notice under s. 12 1947, ~ the Form C prescribed under r. 23 made under the Act, for re-assessing the turnover of the respondent. The High Court, quashed the notice on the ground that the appellant had not indic~ted any rea·son for issu'1>g the notice. Allowing the appeal to this Court, HELD: (I)
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