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1972 (9) TMI 109 - SC - VAT and Sales TaxWhether notice issued under section 12(8) of the Orissa Sales Tax Act, 1947 (Act 14 of 1947) should be quashed on the ground that it does not mention the reasons for the issue of the notice? Held that:- Appeal allowed. As the details of the material which led to the initiation of proceedings under section 12(8) of the Act had been recorded in the relevant case file. The said file, it would appear from the affidavit of Shri Mohanty, was kept available for reference by the High Court at the time of hearing. No reference, it would seem, was however made to that file because the High Court did not feel the necessity of doing so.
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