FORM IV

NOTICE FOR ASSESSMENT OF TAX AS A RESULT OF AUDIT

[See rule 22 of the Central Sales Tax (Orissa) Rules, 1957]

4.Tax Audit of your business was undertaken by the officers of the Audit unit of this office on --------- or during the period commencing from ------------ to -------------. Examination of the records, documents, stock in trade and other relevant information pertaining to your business for the period from ----------- to ----------- reveals that you have not declared the correct amount of tax due for the aforesaid period in the returns filed.

5. A copy of the 'Audit Visit Report' is enclosed herewith for your reference.

6. You are, therefore, required to appear in person or through your authorised agent at my office on dt ----------- at ---------- A.M / P.M and produce or cause to be produced the accounts and documents relating to or incidental to your business as specified below for the period mentioned above in order to enable me to satisfy whether the return filed by you for the said period is correct and complete.

7. In the event of your failure to comply with all the terms of this notice, I shall proceed to assess you under rule 22 of the Central Sales Tax (Orissa) Rules, 1957 to the best of my judgment.

(Mark " ", whichever is applicable)

(a) Books of account maintained in support of transactions made under the provisions of the Central Sales Tax Act, 1956 and the rules made there under.

(b) Records and documents required to be maintained in support of transactions made under the said Act and the rules made there under claiming exemption/ deductions from the Turnover under the said Act.

(c) Documents and evidence in support of the returns filed for the period under reference.

(d) Accounts and documents relating to the financial transactions of the business including Bank Pass Book or Bank Statement.

(e) Such other documents as may be specifically required for the assessment (to be specified),-

(i)

(ii)
(iii)