9911796707
TMI Blog1995 (9) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... by this common order, which shall cover each of them. 2.. Petitioner calls in question legality of notices issued to it under section 12(8) of the Orissa Sales Tax Act, 1947 (in short, "the Act") and rule 10 of the Central Sales Tax (Orissa) Rules, 1957 (in short "the Central Rules"). From paragraph 4.1 of the writ application, we find that the petitioner after complying with the terms of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance of the petitioner is that it asked for certified copy of the order sheets in reassessment proceedings under the provisions of the Act the Central Rules and the Central Sales Tax Act, 1956 (for short "the Central Act") and the Sales Tax Officer refused to grant it on the ground that the same cannot be issued in view of what is stated in C.P. Manual, Vol-III-Part-I, Chapter 26-3. 4.. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twenty-five naye paise for an ordinary and fifty naye paise for an urgent copy." A bare reading of the rule makes it abundantly clear that a dealer is entitled to certified copy of an order concerning him passed by any sales tax authority. The expression "sales tax authorities" is defined in rule 3 of the Rules. Section 3 of the Act deals with "taxing authorities". In order to be entitled to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision and order are more or less cognate as applied in legal proceedings, and closely allied in meaning. The term "order" is not infrequently used in a more restricted sense than the word "judgment". It may be defined to be a command, direction or decision of the court or authority on some intermediate point or issue in the case, but without finally disposing of the main issue or issues in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Balasore Circle (opposite party No. 2) to communicate the reasons in writing to the petitioner for which purpose the petitioner shall appear before the opposite party No. 2 on September 25, 1995. The Sales Tax Officer shall also consider the application for certified copy of the order sheet afresh keeping in view the observations made above, and the conditions stipulated in rule 87 of the Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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