ORDER I. Mahanty, J. 1. Heard Mr. B.P. Mohanty, learned counsel for the petitioner and Mr. M.S. Raman, learned Standing Counsel for the opposite party-Revenue. Challenge in the present writ petition has been made to the order of provisional assessment dated 02.01.2012 in Form-VIA (Annexure-4). 2. Mr. Mohanty, learned counsel for the petitioner places reliance upon Rule 12(1)(b) of the Central Sales Tax (Orissa) Rules, which reads thus: "12. Assessment 1(a) xxxxxxx (b) In cases where any or more of the conditions as mentioned in clause (a) above is not fulfilled, the assessing authority shall proceed to assess the tax due provisionally, giving due opportunity to the dealer, on account of- (i) declaration forms/certificates not furnished in support of claim for exemption, deduction and/or concession claimed in the return(s); or the declarations and/or certificate(s) so furnished being not in order/incomplete/defective; (ii) arithmetical mistake apparent on the face of such return(s) resulting in less payment of tax, and/or (iii) the return(s) so furnished being not in order/incomplete/incorrect; Provided that, in case of failure to furnish the declaration and certificates as required under sub-section (4) of Section 8 of the Act, the Assessing Officer may, for sufficient cause, permit such further time to the dealer for furnishing the required declaration forms/certificates." He submits that the aforesaid provision has not been complied with neither in letter nor in spirit. The petitioner was served with a notice dated 15.12.2011 (Annexure-2) calling upon to him to appear before the Assessing Officer on 23.12.2011 to furnish declaration forms/certificates. On the said date, though the petitioner appeared but sought for two months time to provide necessary declaration form for the period 01.04.2010 to 31.03.2011, the impugned order has come to be passed on 02.01.2012, i.e., within 10 days of the first date fixed for assessment. 3. On perusal of Rule 12(1)(b) of CST (O) Rules, it is clear that a dealer is entitled to an opportunity to provide declaration form/certificates in support of his claim for exemption, deduction or concession and also to correct any arithmetical error apparent on the face of the record. 3. On perusal of Rule 12(1)(b) of CST (O) Rules, it is clear that a dealer is entitled to an opportunity to provide declaration form/certificates in support of his claim for exemption, deduction or concession and also to correct any arithmetical error apparent on the face of the record. More importantly, Rule 12(1)(b) of the CST (O) Rules and its proviso also vest adequate authority with the Assessing Officer, in appropriate cases, not only to grant time to an assessee to provide declaration form but also vests with power and authority to grant further time to a dealer for furnishing required declaration form/certificate, as may be justified. 4. On perusal of the aforesaid facts, it clearly appears that the petitioner appeared on 23.12.2011 before the Assessing Officer and sought for two months time to provide declaration form/certificate and without considering such prayer or allowing further time, the assessment order came to be passed within 10 days from the date of appearance of the petitioner. He asserts that in the meantime the petitioner is in possession of the declaration form in support of its claim for deduction towards exemption thereon. 5. We are of the considered view that the impugned order under Annexure-4 has been passed in clear violation of principles of natural justice and in non-compliance of Rule 12(1)(b) of the CST (O) Rules. The Assessing Officer has failed to exercise the statutory power vested on him. Consequently, we set aside the impugned order of assessment and the consequent demand and remand the matter back to the Assessing Officer for fresh adjudication. In this regard, the petitioner is directed to appear before the Assessing Officer on 01.12.2014 and to file all such declaration forms which are in its possession. Thereafter, the Assessing Officer shall pass order of assessment afresh in accordance with law expeditiously after affording the petitioner adequate opportunity. With the aforesaid observation and direction, the writ petition and the Misc. Case stand disposed of. Urgent certified copy of this order be granted on proper application. A free copy of this order be handed over to learned Standing Counsel for opposite party-Revenue.