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Shri Naveen Patnaik
Hon'ble Chief Minister

Important Order of Odisha High Court

Act Description
VAT If the high court is called upon to decide the legality of an order of assessment on its own merit , it would be a futile exercise to relegate the petitioner – dealer to approach the statutory appellate authority after high court deciding the case on merit
VAT All ex-party orders need not be set aside by higher court/ authority for giving further opportunity to the dealer . There are certain cases where if ex-parte orders are set aside to give an opportunity of hearing to the aggrieved parties, that may be amount to granting a boon to such parties , as they would be able to achieve their unholy purpose and in that case the very purpose of passing ex-parte order become in frustrated.
VAT Assessing authority authority in justified in passing ex-parte assessment order due to non-production of books of accounts by the dealer for examination of the same with reference to the seized documents.
VAT Regarding passing of set-side assessment order
CST Levy Of Tax
Entry Tax In respect of goods covered in para 30, the dealer has to pay one third of Entry Tax dues along with return & pledge bank deposit...
VAT Assessing authority is justified in insisting upon production of books of accounts before supplying certified copies of seized documents.
VAT Regarding Condonation of delay in filing appeals.
Entry Tax Levy of Entry Tax at concessional rate, on coal when utilized for generation of Electricity.
VAT Regarding Audit Assessment