STATE OF ORISSA Vs. BABULAL BALLABBHDAS

JUDGEMENT

(1.) THE Member, Additional Sales Tax Tribunal, has stated this case and referred the following question for our opinion :

(2.) THE brief facts are : The assessee is a registered dealer under the Central Sales Tax Act and omitted to make a return in respect of its turnover for the quarter ending 31st March, 1967. The assessing officer while completing the assessment imposed a penalty of Rs. 192 on a finding that there was a delay of 86 days in making the return. The assessee preferred an unsuccessful first appeal. In second appeal, the Tribunal accepted the appellant's submission by saying :