Supreme Court of India
Sales Tax Officers and Ors. v. M/s. Dutta Traders
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From the headnote
Orissa Sales Tax Act, 1957: .-./ l c s. 16- -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 penalty-Held, in view of the delegation of powers by the Commissioner, by Notification 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- and 12-Assessment and recovery of
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