JUGILAL BISWANATH Vs. STATE OF ORISSA

JUDGEMENT

(1.) IN respect of years 1976-77 and 1977-78 the dealer registered under the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act"), was assessed to the best of judgment under section 12 (4) of the Act, in respect of his business as wholesaler in grocery goods. Dealer claimed deduction under section 5 (2) (A) (a) (ii) of the Act in respect of sales to registered dealers. For the year 1976-77 he did not furnish any declaration but filed an affidavit of the purchasing registered dealer that he has purchased goods of Rs. 89,440 from the dealer free of tax for reselling in Orissa. In respect of the year 1977-78, no declaration could be produced in support of all turnover of Rs. 1,17,52,344. 33 in respect of which deduction was claimed under section 5 (2) (A) (a) (ii) of the Act. Sales Tax Officer, Assistant Commissioner in appeal and Tribunal having held that in order to get deduction, production of declaration in form 34 is mandatory, two references have been made by the Tribunal in respect of the year 1976-77 and 1977-78 to consider the correctness of the same. The other question is whether adequate opportunity was given to the dealer to furnish the declarations in order to get the deduction which has not been referred to by the Tribunal for which applications under section 24 (2) (b) have been filed. Since question of law is involved in the two cases for the years 1976-77 and 1977-78 in respect of the same dealer, with consent of parties, we heard all the questions together which are disposed of by this common judgment.

(2.) PRIOR to 1976, section 5 (2) (A) (a) (ii) provides as follows :

(3.) IN view of the aforesaid provisions, on and after April 1, 1976, the dealer is required to furnish the certificate of registration as prescribed. Therefore was no scope to give evidence other than declaration in prescribed form. Tribunal is correct in its view that for the period from June 1, 1976 onwards the provision is mandatory and dealer is not entitled to deduction without furnishing declaration as prescribed under the Act.