Supreme Court · 2007 INSC 942 · Decided 18 September 2007
Sales Tax Officers and ORS. v. M/S. Dutta Traders
- Court
- Supreme Court of India
- Citation
- 2007 INSC 942 · [2007] 10 S.C.R. 114
- Case number
- CIVIL APPEAL No. 7540/2001
- Decided
- 18 September 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Orissa Sales Tax Act, 1957: .-./ l c s. 16-D-Power of Sales Tax Officer (Vigilance) to recover Sales Tax and impose penalty-Irregularities detected by Investigating Officer of Vigilance Wing during unloading the biscuits from a vehicle-Sales Tax Officer (Vigilance) raised tax and imposed dated 14.5.1997 to the Sales Tax Officers area-wise, the Sales Tax Officer appointed to search and seize has been given power uls l 6D also to recover the amount on the spot. ss. 16-D and 12-Assessment and recovery of tax-Held: word ' assess' in s.16-D has different connotation-It talks
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