COMMISSIONER OF SALES TAX ORISSA Vs. NILEI SAHOO

JUDGEMENT

(1.) THE following question of law has been referred to this Court by the learned Member, Additional Sales Tax Tribunal, under section 24(1) of the Orissa Sales Tax Act :-

(2.) THE admitted facts are as follows. The opposite party who is a registered dealer was assessed to sales tax for the quarters ending 30th September, 1952, and 31st December, 1952, under sub-sections (2) and (4) of section 12 of the Orissa Sales Tax Act. Subsequently however, on receipt of some information regarding suppression of sales by the assessee, re-assessment proceedings under sub-section (7) of section 12 of the Act were started by the Sales Tax Authorities and notices were issued under that sub-section to the assessee calling upon him to submit further returns. The assessee appeared before the Sales Tax Authorities on the 24th September, 1955. After hearing him the authorities imposed a re-assessment on him on the 29th March, 1956, in respect of the quarters ending the 30th September, 1952, and 31st December, 1952.

(3.) THE second proviso to sub-section (6) of section 12 prescribes the period of limitation for an order of assessment, and it reads as follows :-