RUNGTA MINES P LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) FOLLOWING questions have been referred to this Court for adjudication under section 24 (1) of the Orissa Sales Tax Act, 1947 (in short "the Act") by the Orissa Sales Tax Tribunal (in short "the Tribunal") :

(2.) THE background facts are that for the assessment year 1978-79 M/s. Rungta Mines (P.) Ltd. (in short "the assessee") claimed deductions in respect of some sales to registered dealers of the State of Bihar. In support of the claim, declarations in form C were filed. The assessing officer found them to be defective. In respect of some forms, the defects were rectified and were resubmitted to the assessing officer. In respect of some others, with which we are presently concerned, the assessee took a stand that there was no defect therein and placed reliance on a decision of this Court in Mahadeb Prasad Ganesh Narayan v. State of Orissa [1971] 27 STC 152. The assessing officer found that the decision had no application in view of the changed position in law. Therefore, he disallowed the claim and raised extra demand. The matter was agitated in appeal before the Assistant Commissioner of Sales Tax, Cuttack Range, Cuttack. Before the said authority a specific plea was taken that if assessee is granted an opportunity, requisite forms shall be submitted. Prayer was also made for return of the defective forms. The prayer was rejected on the ground that the assessee had adequate opportunity for submission of the forms before the assessing officer. He affirmed the assessment. In appeal before the Tribunal, an application was filed for acceptance of certain forms as additional evidence. The plea indicated for acceptance of the declaration forms was that the assessee had not been granted opportunity to submit the documents in question before the authorities below, and the refusal of the first appellate authority to return the declaration forms for resubmission was not proper. It was also urged that the assessee was under bona fide belief that the forms were in order and therefore, the documents in question should be accepted as additional evidence. The Tribunal proceeded on the basis as if the forms with which we are concerned were returned to the assessee by the assessing officer and were not resubmitted. It did not find substance in the plea that the assessee was under bona fide belief that the forms were in order. On being moved, the two questions mentioned above have been referred to this Court.