1990 (7) TMI 323 - HC - VAT and Sales Tax

Summary

The High Court of Orissa addressed questions regarding assessment proceedings under the Orissa Sales Tax Act, 1947. The case involved a dealer carrying on a business inherited from his father. The assessment was challenged due to lack of opportunity for the dealer to explain the Inspector's report, leading to an arbitrary turnover estimate. The Tribunal was directed to hear the dealer, obtain explanations, and follow principles of best judgment assessment without remitting the case back to lower authorities. The judgment was a unanimous decision by Mohapatra S.C. and Mahapatra J.M. J.M. Mahapatra concurred, and the case was remitted.