Evidence or material discovered during inspection can be utilised if relevance is established

Om Shri Ashirbad Vs State of Odisha (Orissa High Court)

Orissa High Court held that the date when the material was discovered is not relevant. What is relevant is the nature of evidence or material discovered during the inspection. It cannot be utilized for making assessment for other years unless their relevance to any other period is established.

Facts- The petitioner is a proprietorship concern. As an unregistered dealer under the Odisha Sales Tax Act, 1947, it started its business from April 2004

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