9911796707
TMI Blog1989 (9) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was compounded under rule 90-A of the Orissa Sales Tax Rules, 1947, which the petitioner alleges that he was paying regularly. A suo motu proceeding was initiated by the Assistant Commissioner of Sales Tax of Balasore range under section 23(4) of the Orissa Sales Tax Act, 1947, read with rule 80 of the Rules framed thereunder in which he enhanced tax to Rs. 1,477.89 or rounded to Rs. 1,478. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d adequate opportunity of presenting his case at both the levels. So far as the Assistant Commissioner is concerned, the petitioner has alleged that he was directed to appear before him on 22nd February, 1977, by a notice which reached him about two hours earlier. It has also been alleged that the petitioner applied for an adjournment and the matter was posted to 28th February, 1977, which, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner received the notice a few hours earlier than the time fixed for hearing of the case on 22nd February, 1977, the Assistant Commissioner adjourned the matter to 28th of the said month. We find no justification in the argument of the petitioner that even then the time granted was too short to get ready in the case. The explanation for not attending the hearing before the Commissioner of Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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