SANKAR FLOUR MILL Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is an application under section 24 (2) (b) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act"), by a registered dealer.

(2.) DEALER is an individual. He carries on the business of sale of atta (flour) in the trade name of M/s. Sankar Flour Mill after purchasing wheat from Food Corporation and converting the same to atta. In the year 1978-79, he was issued a notice by the Sales Tax Officer under rule 90-A (3) (a) to pay tax as fixed by him in lump sum having been eligible to that benefit. Being of the opinion that the gross turnover of the dealer exceeded one lakh twenty-five thousand rupees during the year, the Sales Tax Officer with prior approval of the Assistant commissioner called upon the dealer to assess him under section 12 of the Act which is the provision for assessment of all dealers and completed the assessment under section 12 (4) of the Act. Failing at all stages to avoid the assessment under section 12 (4) of the Act, this application has been filed to call for a statement of the case from the Tribunal on the following questions of law :

(3.) QUESTION (b) is of academic interest only. Rule 90-A (4) (i) (b) does not envisage withdrawal of the privilege of lump sum payment. In order to assess a dealer who has been given benefit of lump sum payment two conditions are required to be satisfied. They are :