JUDGMENT

MISRA, C.J. - This application under article 226 of the Constitution has been filed for quashing the order dated 18th August, 1980, under annexure-1, passed by the Sales Tax Officer (opposite party No. 1), and for a direction that the application for refund be granted.

2. The assessee, a company incorporated under the Companies Act, has a factory for manufacture of paper and board of various varieties at Brajarajnagar in the district of Sambalpur within the territorial jurisdiction of this Court. The company is a registered dealer both under the Orissa Sales Tax Act and the Central Sales Tax Act and has been assigned registration numbers S.A. III 81, and S.A. III C. 6 respectively. The petitioners paid the tax due under both the statutes as required by law and had filed appropriate returns for the years 1973-74, 1974-75 and 1975-76. It is alleged that the Sales Tax Officer completed the assessments with undue haste without providing appropriate opportunity to the assessee to produce relevant papers and by unnecessarily drawing adverse inferences. As a result of such assessments, a sum of Rs. 5,72,52,212 was raised against it under the two statutes as per particulars given