1991 (11) TMI 252

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..... elating to goods carried in various vehicles at the check-post, established under the provisions of Orissa Sales Tax Act, 1947 (in short, "the Act"), various amounts have been collected from the petitioner, even without passing any order or serving a notice as required under rule 94 of the Orissa Sales Tax Rules, 1947 (in short, "the Rules"). It is submitted that various amounts have been collecte .....

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..... ed, no order for refund as prayed for by petitioner can be granted at this stage, because question of petitioner's entitlement to refund, if any, shall be considered at the time of assessment, on production of necessary evidence and materials. Third proviso to rule 36 of the Rules, permits adjustment of tax-paid to officer in-charge of check-post against admitted tax payable. On furnishing return .....

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..... in-charge of the check-post arises only where a notice in form VI-B is issued, on the officer being satisfied about existence of situations enumerated in rule 94(4)(a) of the Rules. Since there is controversy on the question as to whether payment was voluntary or it was illegally collected, the officer in-charge of check-post shall not, without being satisfied about existence of situations enumer .....

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