COMMISSIONER OF SALES TAX ORISSA Vs. RAMAKARAN AGARWALLA

JUDGEMENT

(1.) THE question of law referred to this Court by the Member, Sales Tax Tribunal, under section 24(1) of the Orissa Sales Tax Act is as follows :-

(2.) THE opposite party was assessed to sales tax by the Sales Tax Officer by his order dated 24th September, 1957. The assessee preferred a first appeal in the prescribed form, but some defects were noticed by the office of the appellate authority and he was given seven days time to remedy the defects. The assessee received notice on the 2nd September, 1958, but did not rectify the defects within the prescribed time. Thereupon the appellate authority, namely, the Assistant Commissioner, by his order dated 30th September, 1959, summarily rejected his appeal under rule 49 of the Orissa Sales Tax Rules. The assessee then came up in second appeal before the Sales Tax Tribunal. One of the contentions raised before the Tribunal was that a mere summary rejection of an appeal for non-compliance with statutory rules was not a disposal of the appeal under sub-section (2) of section 23 of the Orissa Sales Tax Act, as recently amended and that consequently no second appeal against that order lay. The Tribunal however rejected this contention holding that even a summary rejection of the first appeal would amount to a disposal of the appeal within the meaning of sub-section (2) of section 23 of the Act and that consequently a second appeal would lie.

(3.) WE therefore uphold the order of the Tribunal and answer the question in the affirmative. There will be no order for costs. Reference answered in the affirmative.