(1.) THIS is an application under sub-section (2) of section 24 of the Orissa Sales Tax Act (Act XIV of 1947). This Court by its order dated 10th November, 1959, called upon the Tribunal to state a case for its decision. The sole question raised was :
(1.) The petition is allowed, but there would be no order for costs. The petitioner is entitled to get back the sum of Rs. 100 in deposit with the Sales Tax Authorities.