JUDGMENT 1. Heard Mr. Jena, learned counsel appearing for the Petitioner and Mr. Sunil Mishra, learned Additional Standing Counsel for the Revenue. 2. The challenge in this writ petition is to an order of assessment dated 20th March, 2020 passed by the Sales Tax Officer, Dhenkanal Circle, Dhenkanal for the tax period from 1st October, 2015 to 30th June, 2017 under Annexure-1. 3. Learned counsel for the Petitioner submits that subsequent to passing of the impugned order of audit assessment under Rule 12(3) of the CST (Odisha) Rules, the Petitioner has taken steps to collect substantial number of both declaration forms C and asserts that inadequate time was granted to the Petitioner to produce the same in course of assessment. 4. Admittedly, the Petitioner was issued with a notice in Form IV under Rule 12(3) of the C.S.T.(Odisha), Rules, 1957 and pursuant to said notice, the petitioner did not appear before the Assessing Officer. However, this does not mean that the petitioner cannot raise such objection or be entitled to raise in course of appeal. 5. After hearing learned counsels for both parties, we are of the considered view that best interest of the parties would be sub-served if the petitioner is granted liberty to file statutory appeal within a period of four weeks from today along with the necessary declaration forms in original before the Appellate Authority. This Court orders accordingly. The pre-deposit of 10% shall be computed after deducting the transaction covered under declaration forms and deleting them for consideration of the deposit of the statutory pre-deposit. On such computation being made by the petitioner for making statutory pre-deposit before the Appellate Authority after deleting the turnover covered under declaration forms, the Appellate Authority shall do well to admit the matter on deposit of necessary pre-deposit and dispose of the same on its own merit within a period of three months from the date of filing of such appeal. 6. Nothing stated in this order shall preclude either party from raising all their contentions as may be available to them and the Appellate Authority shall do well to deal with the same on its own merit without in any manner being influenced by the order passed herein above. 6. Nothing stated in this order shall preclude either party from raising all their contentions as may be available to them and the Appellate Authority shall do well to deal with the same on its own merit without in any manner being influenced by the order passed herein above. We make it clear that once the Petitioner makes the pre-deposit in the manner directed here in above, the balance amount shall remain in abeyance till disposal of the First Appeal. 7. With the aforesaid observation and direction, the writ petition is disposed of. 8. Original copy of the assessment order be returned to the Petitioner for the purpose of filing of the appeal on being substituted by an attested photocopy thereof. 9. Urgent certified copy of this order be issued as per rules.