SADHANA ENTERPRISES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE order in this case will also govern the disposal of Miscellaneous Civil Case Nos. 174 of 1984, 176 of 1984, 175 of 1984, 167 of 1984 and 166 of 1984.

(2.) BY these references under Section 44 of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following questions of law to this Court for its opinion :

(3.) THE material facts giving rise to these references briefly, are as follows : The assessee was assessed to sales tax and to entry tax under the State Act and the Central Act by the Sales Tax Officer, Jhabua, by his order dated 25th December, 1981. These assessments pertained to the periods 26th December, 1974, to 10th October, 1977 and 10th October, 1977, to 30th June, 1978. Against the orders of assessment passed by the Sales Tax Officer, the assessee filed appeals on 29th April, 1982. On the same date, the assessee sent a letter to the appellate authority that as the assessee was filing a writ petition before the High Court in connection with the imposition of tax, the amount of tax as required by Section 38 (3) of the Act, was not being paid. On 30th April, 1982, the Deputy Commissioner of Sales Tax issued a notice to the assessee to show cause why the appeal be not dismissed as copies of challans in proof of the payment of tax, as required by the provisions of Section 38 (3) of the Act, were not filed along with the memorandum of appeal. On 27th May, 1982, the amount of tax was deposited by the assessee under protest and copies of the challans in that behalf were produced before the Deputy Commissioner. On 28th June, 1982, the appeals were heard by the Deputy Commissioner of Sales Tax and were dismissed by orders dated 30th June, 1982, on the ground that the memoranda of appeals filed by the assessee were not accompanied by the copies of challans in proof of payment of tax, as required by Section 38 (3) of the Act read with Rules 57 and 58 of the Rules, framed under the Act. Aggrieved by the orders passed by the Deputy Commissioner of Sales Tax, the assessee filed second appeals before the Tribunal. The Tribunal upheld the orders of dismissal. Hence, at the instance of the assessee, the aforesaid two questions of law have been referred to us for our opinion.