STATE OF ORISSA Vs. UDAYANATH SAHU

JUDGEMENT

(1.) THE Member, Sales Tax Tribunal, Orissa, has stated these cases under section 24 (1) of the Orissa Sales Tax Act, at the instance of the revenue for opinion of the court on the following two questions :

(2.) THE assessee deals in grocery and stationery articles and was an unregistered dealer in respect of such business for the period between 8th June, 1968, and 31st March, 1970. He however, got himself registered with effect from 25th February, 1970. The Sales Tax Officer issued notice under section 12 (5) of the Act requiring production of accounts and on examination of the same held that the assessee had incurred liability for registration under the Act from the quarter ending on 31st March, 1969. Accordingly, he made assessments for the quarters ending 31st March, 1969, and 31st March, 1970.

(3.) SECTION 4 (1) of the Act is the charging section. In the case of State of Orissa v. Harekrushna Sahu (page 180 infra) (1976) 1 CWR 68, this Court indicated how the liability to pay sales tax under the Act was varied from a turnover of Rs. 5,000 to Rs. 25,000. Under the original Act of 1947, the quantum was Rs. 5,000. By Act 24 of 1950, it was enhanced to Rs. 10,000 and by Orissa Act 15 of 1968, the minimum was again raised to Rs. 25,000. The amendment came into force with effect from 1st July, 1969. Section 16 of the amending Act provided :