BIRAJA PRASAD RAY Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE petitioner is a contractor who undertook construction of roads under different sub-divisions of the Public Works Department after entering into agreements with the department in P. W. D. F-2 agreement form. The agreement was to the effect that he would construct and repair roads. The petitioner used to collect materials for construction of roads. From time to time he was getting advances to be ultimately adjusted against the final bill.

(2.) THE sales tax authorities, right up to the stage of the Tribunal, assessed the petitioner to sales tax separately in respect of materials collected for construction of roads. A reference was sought under section 24 (1) of the Orissa Sales Tax Act. A copy of the order of the Tribunal was served on the petitioner on 26th April, 1968. The reference application under section 24 (1) was filed on 24th June, 1968, within 60 days. The Tribunal, however, passed the order of reference on 5th November, 1968, about 134 days from the date of filing of the application. The Tribunal ultimately referred the following question for the opinion of the court :

(3.) SECTION 24 (1) of the Orissa Sales Tax Act runs thus :