FORM VAT-308

NOTICE FOR ASSESSMENT OF TAX ON UNREGISTERED DEALER LIABLE TO BE REGISTERED UNDER THE ACT.

[Refer sub rule (1) or rule 51]

03. It appears to me that your gross turn over in the twelve consecutive months immediately preceding the commencement of the Orissa Value Added Tax Act, 2004 or during the period of twelve consecutive months ending on ........................ has exceeded the taxable limit but that you have, without sufficient cause, failed to apply for registration under Section 25 of the said Act.

04. You are hereby required to appear in person or through your authorized agent at my office at ....................... on ..................... at ...................... A.M./P.M. and produce or cause to be produced the accounts and documents maintained for your business including such other documents as may be for the tax period (s) or part thereof from ................... to .......................... Specifically required for fixation of date of liability, from which the tax due is payable by you.

05. You are also required to show cause why in addition to the amount of tax that may be assessed on you, penalty amounting to that amount shall not be imposed on you under sub section (1) of Section 44 of the Act.

06. In the event of your failure to comply with all the terms of this notice, I shall proceed to assess you under Section 44 of the Act to the best of my judgment, without further reference to you.

07. Particulars of Accounts and Documents required:

1.

2.

3.