COMMISSIONER OF SALES TAX Vs. CHUNILAL PARAMESWAR LAL

JUDGEMENT

(1.) THIS reference under sub-section (1) of section 24 of the Orissa Sales Tax Act, 1947, (Orissa Act No. XIV of 1947, hereinafter referred to as "the Act") raised the sole question :

(2.) THE facts, giving rise to the proposed question, are these :-

(3.) THE Tribunal was constituted for the first time by the Orissa Sales Tax (Amendment) Act, 1957 (Orissa Act XX of 1957). The old section 3 enumerating the various taxing authorities was substituted by a new section. By sub-section (2) of the amended section 3, the Government was empowered to appoint a Tribunal for purposes of exercising such judicial powers as are or may be conferred by or under the provisions of that Act. The amending section 9 of the aforesaid Act substituted a new section for section 23, and section 23(2)(a) laid down the powers to be exercised by the appellate authority. It states that subject to such rules as may be made or procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1) may,