STATE OF ORISSA Vs. BALAJI HOTEL

JUDGEMENT

(1.) THE following question has been referred to us for our opinion by the Member, Additional Sales Tax Tribunal, under section 24 (1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the "act") :

(2.) THE question for consideration in this case arose in a reported decision of this Court in the case of State of Orissa v. Harekrushna Sahu [1982] 50 STC 180 (App); (1976) 1 CWR 68. Admittedly, with effect from 1st July, 1969, by way of amendment of section 4 of the Act by Orissa Act 15 of 1968, in place of the original amount of Rs. 10,000, Rs. 25,000 was substituted as the amount in exceeding which a trader's liability to be registered as a dealer would accrue. The question arose as to whether, if for a period subsequent to the amending Act the turnover did not exceed Rs. 25,000, there would be liability. Section 4 (3) of the Act provides :