RAMRATAN MOTILAL Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE are references under section 24 (1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act") on the following question of law :

(2.) THE dealer is registered under the Act. In respect of four years, i. e. , 1970-71 to 1973-74, the dealer was assessed. Sometimes thereafter, the Sales Tax Officer issued notice to the dealer to show cause who penalty under section 9-B (3) of the Act shall not be imposed for having collected excess tax under the Act. In respect of three years, i. e. , 1970-71 to 1972-73 notice was issued on October 10, 1977 and in respect of the year 1973-74 notice had been issued on June 25, 1977. Dealer's explanation not being accepted, penalty was imposed.

(3.) SECTION 9-B (3) and (4) which are material for consideration during the relevant period provided as follows :