Petitioner-dealer has due right to cross-examine the selling dealer

Jai Maa Kali Store Vs State of Odisha (Orissa High Court)

Orissa High Court held that petitioner-dealer has right to cross-examine the selling dealers, however, as more than two decades elapsed it might not be practical. Accordingly, assessment would stand completed at the figures disclosed in the return of petitioner-dealer.

Facts- The Petitioner-dealer is a wholesaler of grocery articles. The IST, Mobile Unit, Sambalpur submitted a fraud case report dated 29th November,

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