COMMISSIONER OF SALES TAX Vs. BHIKARAJ MODI

JUDGEMENT

(1.) THE opposite party is the Assessee in all these five references. S.J.C. No. 23 of 1961 arises out of the assessment to the opposite party by the sales tax authorities for the quarter ending 31 -3 -1955, S.J.C. No. 24 of 1961 arises out of the assessment for the quarter ending: 30 -6 -1956, S.J.C. No. 25 of 1961 arises out of the assessment for the quarter ending 30 -9 -1955, S.J.C. No. 6 of 1 £61 arises out of the assessment for the quarter ending 31 -12 -1955 and S.J.C. No. 27 of 1961 arises out of the assessment for the quarter ending is 31 -3 -1956.

(2.) THE question referred to this Court for opinion in all these cases is as follows:

(3.) THIS amending Act was published in the Gazette on 1 -2 -1955 and hence came into force on that day and not on the 31st January 1955 as wrongly mentioned in the orders of reference by the Commissioner. From 1 -2 -1955 therefore by virtue of the said amendment to the section itself, if any Assessee claimed exemption under Section 5(2) of the Orissa Sales Tax Act, he shall have to prove his claim in the "prescribed manner" that is to say in the manner prescribed in the rules made under the Act. The effect of the amendment would therefore be to take away the right of the Assessee to adduce evidence independent of Rule 27(2), for the purpose of claiming exemption under Section 5(2)(ii) of the Act, in respect of assessments made after the coming into force of the amending Act, namely after 1 -2 -1955.