JUDGMENT :

B. N. MAHAPATRA, J.

The present writ petition has been filed challenging legality/validity of the order of assessment dated 17.07.2013 passed under Section 43 of the Orissa Value Added Tax Act, 2004 (for short, OVAT Act’) by opposite party No.1-Deputy Commissioner, Sales Tax, Rourkela Circle-1, Panposh for the tax period 01.04.2008 to 20.05.2011 on the ground that the said order of assessment is illegal, arbitrary, without jurisdiction and has been passed in gross violation of principles of natural justice. The further prayer of the petitioner is to direct the opposite party No.1 to release the seized documents/statements to the petitioner within a stipulated period of time.

2. Petitioner’s case in a nutshell is that the petitioner at the relevant time was a registered dealer under the provisions of the OVAT Act. For the tax period 01.04.2006 to 30.03.2011, the petitioner had been assessed under Section 42 of the OVAT Act vide assessment order dated 30.03.2011. The petitioner has not been assessed under the OVAT Act under Sections 39, 40, 42 and 44 for the period 01.04.2011 to 25.05.2011. Opposite Party No.2, STO, Investigation Unit, Rourkela Circle-2, Panposh visited the